Course Unit / Tax Procedure Case Law

Tax Procedure Case Law

Year
0
Academic year
2017-2018
Code
02033906
Subject Area
Tax Procedure
Language of Instruction
Portuguese
Mode of Delivery
Face-to-face
ECTS Credits
3.0
Type
Elective
Level
Non Degree Course

Recommended Prerequisites

NA

Teaching Methods

Lectures on the selected topics and discussion on the main.

Learning Outcomes

Studying tax procedural law and guarantees provided to taxpayers

Studying taxpayers guarantees in the tax execution procedure

Work Placement(s)

No

Syllabus

Judicial review from specific tax administration decisions (tax assessments)

Precautionary proceedings and procedures

Order to bring a public behaviour

Actions promoting the recognition of taxpayers right or taxpayer’s legitimate interests

Appeals

Judicial decisions enforcement

Tax arbitration procedure

Appeal against arbitral decision

“Appeals” in tax execution procedure 

Head Lecturer(s)

Suzana Maria Calvo Loureiro Tavares Silva

Assessment Methods

Assessment
The evaluation will be carried out through an annotation project: 100.0%

Bibliography

Rui Duarte Morais, Manual de Procedimento e Processo Tributário, Almedina, Coimbra, 2012.

Joaquim Freitas da Rocha, Lições de Procedimento e Processo Tributário, 5.ª ed., Coimbra Editora, 2015.