Brazilian Tax Law

Recommended Prerequisites

Luso-Brazilian Constitutional Law I and II; Brazilian Administrative Law.

Teaching Methods

Teaching is supported in theoretical-practical content lessons, using expository methods and the presentation and discussion of practical exemples, further deepening students' knowledge and stimulating students' critical thinking abilities.     

Learning Outcomes

In this course it will be taught the subjects corresponding to a general course of tax law, oriented to the specificities that it takes on Brazilian law. The objectives of this course are specifically related to the teaching of the basic concepts of tax law, the notion and classification of the central taxes, the sources of tax law, the fundamental principles of this branch of law and, finally, the analysis of the tax obligation, as regards its notion, its structure and its elements.

Work Placement(s)

No

Syllabus

I. Introduction to Tax Law

1. Tax Law

2. Tax Law and Public Revenue

3. Nature of Tax Law

4. Autonomy of Tax Law - Relations with other branches of Law

II. Concept and classification of tributes

1. Notion of tribute

2. Criticism of the legal notion of tribute

3. Proposed notion of tribute

4. Tax Figures

III. The sources of tax law

1. The Federal Constitution

2. Complementary Laws

3. Ordinary laws and equivalent acts

4. International Treaties

IV. The fundamental principles of tax law

1. Principle of tax legality

2. Principle of tax precedence

3. The principle of tax isonomy

4. Principle of tax non-retroactivity

5. Confiscation sealing principle

6. Principle of tax transparency

V. The tax obligation: notion, structure and elements

1. Fact generator

2. Active and passive subjects

3. Tax Responsibility and Capacity.

Head Lecturer(s)

António Lopo Martinez

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

Sabbag, Eduardo, Manual de Direito Tributário, 11.ª ed., São Paulo, Saraiva, 2019

Amaro, Luciano, Direito Tributário Brasileiro, 23.ª ed., São Paulo, Saraiva Educação, 2019.