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Administrative and Tax procedural law 2017/2018

  • 5 ECTS
  • Taught in Portuguese
  • Both continuous and final Assessment

Objectives

general:
1.In the Administrative Litigation and Tax Law students must have an overview of the Administrative and Tax Law Adjective.
Specific 2.Objetivos:
3. In Administrative Litigation should dominate
3.1.A administrative jurisdiction and judicial organization in the Constitution
3.1.Os administrative tribunals
3.2.a ensuring effective judicial protection
procedural 3.7.Pressupostos
3.3.Competência and value causes
3.4.The administrativ Process
3.5. interlocutory procedure
3.6.Processos executives
3.7. executive process
3.8. Resources
4. In Litigation:
4.1 Judicial appeal and interlocutory injunctions
4.2 Procedural Means accessories;
4.3 Notification to behavior;
4.4 Tax enforcement;
4.5 Resources.

Recommended Prerequisites

Administrative Law I;
Administrative Law II;
Constitutional law;
Tax Law I;
Tax Law II.

Teaching Metodology

Theoretical classes: Presentation and analysis of the syllabus, using real examples to apply the concepts.
Practical classes: Solving practical cases (hypothetical and based on arestos);

Body of Work

I - ORGANIZATION OF ADMINISTRATIVE JURISDICTION
1. The administrative courts
II - ADMINISTRATIVE PROCEDURE
1. The guarantee of effective judicial protection
2. Procedural Assumptions
3. Competence and value of administrative causes
4. The administrative action - Procedure
5. Administrative Processes in mass
6. precautionary Processes
7. Resources
8. Executive Process
III - TAX PROCESS
9.Impugnação court;
10.Impugnação the precautionary measures adopted by AT;
11.The accessories remedies;
12. The summons to behavior;
13.The tax enforcement;
14.The features of the jurisdictional acts.

Recommended Bibliography

ANDRADE, José Carlos Vieira of The Administrative Justice (Lessons), Coimbra, Almedina 2015;
ALMEIDA, Mario Aroso Administrative Procedure Manual, Coimbra, Almedina, 2015;
Amaral, Diogo Freitas do, the execution of judgments of the administrative courts, Coimbra, Almedina, 1997; Antunes, Luís Filipe Colaco, The Administrative Law and his righteousness at the beginning of the XXI century, Coimbra, Almedina, 2001;
MARTINS, Jesuíno Alcântara, ALVES, José Costa,Tax Procedure and Procedure, Almedina, 2016;
MORAIS, Rui Duarte, Manual of Tax Procedure and Procedure, Coimbra, Almedina, 201;
ROCHA, Joaquim Freitas, Lessons in Tax Procedure and Proceedings, Coimbra Editora, 2011;
NABAIS Jose Casalta, Tax Law, Almedina, 2014;
CUSTOMS, Tax Authority and Tax Codes, http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/

Complementary Bibliography

ALMEIDA, Mario Aroso of the new regime of the process in the administrative courts, Almedina Coimbra, 2007;
ALMEIDA, Mario Aroso, of, On the scope of the arbitration insusceptible subjects of administrative law in Portugal, inEstudos in Homage to Miguel Galvão Teles, vol II, Coimbra, Almedina, 2012;
CADILHA, Carlos Almeida, Mario Aroso of Commentary on the Code of Administrative Court Procedure, Coimbra, Almedina, 2010;
CHAPUS, René, Droit du Contentieux Administratif, I and II, Paris, Montchrestien, 2002;
BELT JM Sérvulo the Administrative Litigation Law, Coimbra, Almedina, 2005; Gonçalves, Pedro - "pre-contractual administrative litigation," Administrative Justice in Tender No. 44.
FIELDS, Diogo milk, RODRIGUES, Benjamin Silva and Sousa, Jorge Lopes, General Tax - Annotated and Commented, Meeting of Writing, 2012;
VILLA-LOBOS, and Nuno Vieira, Monica Brito, Coordination, Tax Guide to Arbitration, Almedina, 2013;

Weekly Planning

THEORETICAL CLASSES
1st WEEK:
PRESENTATION.
E. General considerations of the study plan;
II. Bibliographies;
III. Considerations on teaching methodology;
IV. Considerations about the evaluation methods.
2nd WEEK:
ORGANIZATION OF ADMINISTRATIVE JURISDICTION
- The administrative courts
3rd WEEK:
ADMINISTRATIVE PROCESS
- The guarantee of effective judicial protection
- Procedural Assumptions
- Competence and value of administrative causes
4th WEEK:
ADMINISTRATIVE PROCESS
- Procedure;
5th WEEK:
- Precautionary Processes
6th WEEK:
- The administrative processes in mass
- Precautionary Processes
7th WEEK:
- Business Processes
- Resource
8th WEEK:
1 Continuous Assessment Test;
9th WEEK:
- Judicial review process;
10th WEEK:
- Proceeding to contest the precautionary measures taken by the tax administration;
11th WEEK:
- Procedural media accessories;
12th WEEK:
- Process subpoena to behavior;
13th WEEK:
- Process tax enforcement;
14th WEEK:
- Resources of judicial acts;
15th WEEK:
2 Continuous Assessment Test.
PRACTICAL CLASSES
1st WEEK:
PRESENTATION.
I. General considerations about the program of the course;
II. Bibliographical information;
III. Considerations about the methodology of teaching;
IV. Considerations on methods of evaluation.
2nd WEEK:
Review of the matter taught in the lectures;
3rd WEEK:
- Solving practical cases on procedural assumptions, competence and value of administrative cases;
4th WEEK:
-Resolution Practical case about competency and value of causes and main proceedings;
5th WEEK:
- Resolution of case studies on precautionary executicvos processes and procedures;
6th Week:
-Resolution Practical cases about resources;
7th WEEK:
-Clarification Of questions for the test;
8th WEEK:
1st Test Continuous Assessment;
9th WEEK:
Resolution of practical cases on the judicial review process
10th WEEK:
Resolution of practical cases on the process of challenging the precautionary measures taken by the tax administration
11th WEEK:
Resolution of practical cases on accessories remedies
12th WEEK:
Resolution of practical cases on the subpoena process for behavior
13th WEEK:
Resolution of practical cases about tax foreclosure process
14th WEEK:
Resolution of practical cases on jurisdictional acts of Resources
15th WEEK:
2 Continuous Assessment Test.

Demonstration of the syllabus coherence with the curricular unit's objectives

So that at the end of the semester the students have achieved the objectives listed above were respectively created the syllabus described above and who have between them the following correspondence:
In administrative litigation:
Correspondence between objectives and programmatic Contents:
3.1 - III-1;
3.2 - I-1;
3.3 - I-2;
3.4 - I-3;
3.5 - II-1;
3.6 - III-1;
3.7 - III-2;
3.8 - III-3;
3.9 - III-4;
3:10 - III-5;
3:11 - III-6;
3:12 - III-7;
3:13 - III-8;
3:14 - III-9;
3:15 - III-10;
Tax litigation in:
Correspondence between objectives and programmatic Contents:
4.1 - 11;
4.2 - 12;
4.3 - 13;
4.4 - 14;
4.5 - 15;
4.6 - 16.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

For all learning objectives is used in the lectures, the lecture method with brainstorming and well-founded opinion of expression, and in practical classes, resolution and discussion of case studies. In CONTENTIOUS ADMINISTRATIVE, to understand the administrative process, procedural assumptions, competence and value of the claims, administrative action, cautions cases, executives and resource processes and all the rules underlying it is also necessary to resort to the critical analysis of legislation and judgments, as well as the realization of practical case. To understand and grasp the TAX LITIGATION hillsides 4.1, 4.2, 4.3, 4.4 and 4.5, works to theoretical and practical aspects, as well as encourages discussion the resolution of practical cases, either individually or in groups, so that students become able to apply their knowledge.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Analytical and synthetic skillsYesYes
Ethical and responsible behaviourYesYes
Problem-solvingYesYes
Written and verbal communications skillsYesYes
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