Tax Law Procedure
1
2018-2019
02035900
Legal and Forensic Science
Portuguese
Face-to-face
SEMESTRIAL
7.0
Elective
2nd Cycle Studies - Mestrado
Recommended Prerequisites
Tax Law
Teaching Methods
Lectures and discussion
Learning Outcomes
Presenting the latest transformations of tax law procedure
Studying tax law procedure in action
Discussion the relation between tax law, tax procedure law and tax justice
Work Placement(s)
NoSyllabus
tax procedure
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)
Maria Matilde Costa Lavouras Francisco
Assessment Methods
Assessment
Other: 20.0%
Mini Tests: 40.0%
Resolution Problems: 40.0%
Bibliography
Silva, Suzana Tavares, Direito Fiscal. Teoria Geral, 2.ª ed. actualizada, Imprensa da Universidade de Coimbra, Coimbra, 2015.