Tax Law I
2
2017-2018
01015372
LAW
Portuguese
Face-to-face
SEMESTRIAL
6.0
Compulsory
1st Cycle Studies
Recommended Prerequisites
Constitutional law, notions of private law and public law I and II.
Teaching Methods
Theoretical and practical lessons, with openness to discussion of topics/works, based on a model of interactivity between teacher and students.
Learning Outcomes
Acquisition of knowledge about the tax law the General level: notion of tribute, principles of tax law, tax proceedings, Portuguese tax system.
Work Placement(s)
NoSyllabus
Part I – General Aspects of the tax system: 1. Concept of tax; 2. Legal Regime of taxes; 3. The Portuguese tax system;
Part II – tax legal relationship: 1. Different aceções of legal relationship; 2. Characterization of the legal relationship; 3. The vicissitudes of the legal relationship; 4. Termination of the tax obligation; 5. warranties of tax obligation.
Part III – the tax administration Activity: 1. Species of tax procedures; 2. Principles of tax proceedings; 3. The procedure of liquidation (based on the IRS settlement procedure) 4. The indirect assessment of the taxable profit; 5. The acts in tax proceedings; 6. The fiscal execution; 7. administrative activity and means of control.
Head Lecturer(s)
João Pedro Alves Ventura Silva Rodrigues
Assessment Methods
Assessment
Frequency: 100.0%
Bibliography
José Casalta Nabais, Direito Fiscal, 8.ª ed., Almedina, Coimbra, 2015
Suzana Tavares da Silva, Direito Fiscal. Teoria Geral, 2.ª ed. Imprensa da Universidade de Coimbra, Coimbra, 2015.