Tax Law I

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)

No

Syllabus

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.