Tax Case Law

Recommended Prerequisites

NA

Teaching Methods

The course is designed to provide students with a specialization on case law-based solutions for the most relevant tax law-related problems arising in connection with the topics indicated.

Learning Outcomes

Provide students with possible options taken from court decisions, for resolving the most relevant issues arising from the topics put forward in the syllabus. 

Work Placement(s)

No

Syllabus

Case law from the Supreme Administrative Court, the Central Administrative Courts, the Center for Administrative Arbitration, the Constitutional Court and the Court of Justice of the EU, concerning the followings topics: I. Tax and other tax figures; II. Constitutional principles relating to taxes and fees; III. Common tax procedures and other tax procedures; IV. Indirect determination of the taxable amount; V. Anti-abuse provisions; VI. Personal Income Tax; VII. Corporate Tax; VIII. Value-Added Tax; IX. Property Tax; X. Tax benefits. 

Assessment Methods

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

Bibliography

José Casalta Nabais, Direito Fiscal, 9ª ed. almedina, 2016, e Introdução ao Direito Fiscal das Empresas, 2ª ed. almedina, 2015; Suzana Tavares da Silva / Marta Costa Santos, IVA. Notas sobre o Regime do Iva nas Operações Internas, IJ – FDUC, 2015.