Course Unit / Tax Law Procedure

Tax Law Procedure

Year
1
Academic year
2018-2019
Code
02035900
Subject Area
Legal and Forensic Science
Language of Instruction
Portuguese
Mode of Delivery
Face-to-face
Duration
SEMESTRIAL
ECTS Credits
7.0
Type
Elective
Level
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)

No

Syllabus

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.