Tax Law II

Recommended Prerequisites

1nd cycle studies in Law: Tax Law; Administrative Law I, II and III; Constitutional Law I and II; Public Contracts Law.   

Teaching Methods

The first part of the seminar will consist of theoretical classes, with exposure of the material by the teacher and further discussion with the Master students.

In the second part, Master students will present the preliminary results of their research (a later hand in the form of a written report) in class, followed by discussion with peers and teacher and a final assessment of the work of the master's performance by the teacher.   

Learning Outcomes

From the point of view of content and critical reflection, Master's students should understand the importance of relations between the Administrative Law and Tax Law in the latter and point out the main similarities and differences between these two branches of law.

With regard to skills and competence, it is intended that students can articulate the concepts, institutions and Tax Law instruments in the broader context of Public Law, particularly Administrative Law, developing their skills of research and legal analysis in the field of Tax Law.

Work Placement(s)

No

Syllabus

The goal of discipline is to study tax law institutes with a special familiarity with their corresponding Administrative Law, deepening the similarities and differences between them.

Without questioning the didactic and scientific autonomy of tax law, it is argued that the tax law does not have substantial autonomy in the face of administrative law.

In addition to the study of general problems similar to both branches of the law, we will study its relationship with the Constitution and various institutes and special instruments such as the tax procedure (relations with the administrative procedure), the tax process (relations with the administrative process), the tax inspection (parallel with the administrative supervision) and the tax act (parallel with the administrative act), among others to decide on the basis of contributions made by students.

Head Lecturer(s)

Maria Matilde Costa Lavouras Francisco

Assessment Methods

Assessment
Research work: 100.0%

Bibliography

José Casalta Nabais, Lições de Direito Fiscal, 8.ª Edição, Almedina, 2015

Sérgio Vasques, Manual de Direito Fiscal, Almedina, 2011

J. L. Saldanha Sanches, Manual de Direito Fiscal, 3.ª Edição, Coimbra Editora, 2007

Suzana Tavares, Direito Fiscal: Teoria Geral, Imprensa da Universidade de Coimbra, 2013

José Casalta Nabais, Por um Estado Fiscal Suportável – Estudos de Direito Fiscal, Almedina [vol. I, 2005; vol. II, 2008; vol. III, 2010]

Jónatas E. M. Machado/Paulo Nogueira da Costa, Curso de Direito Tributário,2.ª Edição, Coimbra Editora, 2012

Joaquim Freitas da Rocha, Lições de Procedimento e Processo Tributário, 5.ª Edição, Coimbra Editora, 2014

José Casalta Nabais, O Dever Fundamental de Pagar Impostos – Contributo para a compreensão constitucional do estado fiscal contemporâneo, Almedina, 2012 (3.ª reimpressão)

Hugo Flores da Silva, Privatização do Sistema de Gestão Fiscal, Coimbra Editora, 2014

Cláudia Dias Soares, O Imposto Ambiental – Direito Fiscal do Ambiente, Almedina, 2002.