Portuguese Tax Law

Recommended Prerequisites

Luso-Brazilian Constitutional Law I and II; Portuguese 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

The learning outcomes will cover the subject of an elementary and general course of tax law. The objectives of this course relate specifically to the teaching of subjects related to the notion and scope of tax law, the tax legal order, the tax legal relationship and the tax administrative activity. It will also be alluded to the various taxes of the Portuguese tax system, with their summary characterization and the development of the dynamics of the Personal Income Tax.

Work Placement(s)

No

Syllabus

Chapter I. Concept and scope of tax law

1. Financial law and tax law

2. Tax and other contributions

3. The Moments of Tax Life

4. Some Tax Ratings

5. Nature of tax law

6. Relations of tax law with the other branches of law

Chapter II The tax legal order - the sources of tax law

7. The Constitution

8. European law

9. International Conventions

10. The laws

11. The regulations.

Chapter III. The tax legal relationship

12. The complex nature and subjects of the tax relationship

13. Tax substitution

14. Tax liability

Chapter IV. The fiscal administrative activity

15. The bodies of the tax administration

16. The tax procedure

Chapter V. Reference to taxpayer guarantees

17. The universe of warranties

18. The administrative and judicial challenge

Chapter VI Reference to the Portuguese tax system

19. The Personal income tax

20. Other taxes of the Portuguese tax system.

Head Lecturer(s)

João Pedro Alves Ventura Silva Rodrigues

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

José Casalta Nabais, Direito Fiscal, Almedina, 11.ª ed., 2019

Sérgio Vasques, Manual de Direito Fiscal, Almedina, 5.ª ed., 2018.