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Tax Procedures 2017/2018

  • 4 ECTS
  • Taught in Portuguese
  • Continuous Assessment

Objectives

This course aims to make the theoretical and practical symbiosis substantive law and Tax adjective, interconnected with the knowledge already contained in other disciplines and with this are inextricably linked, including the Administrative Law, the Administrative Procedure and exponenciar legal knowledge learned in Tax Law.
So at the end of the semester the student must be able to:
1. Identify, interpret, learn and distinguish all the conceptualization inherent to:
1.1. Tax Procedure;
1.2. Excursus in respect of third-party tax debts;
1.3. Tax Procedure.
2. Know lay out all procedures in relation to:
2.1. Tax Procedure;
2.2. Tax Procedure.
3. Select, compare and choose the best legal solution in each case applicable to the "Tax Procedure" and "Tax Procedure" that may arise in the workplace.

Recommended Prerequisites

1. Administrative Law;
2. Tax Law I;
3. Administrative Procedure.

Teaching Metodology

The aim is to aggregate the legal knowledge already sedimented with those now acquired, so the classes take place in two distinct lines:
1. Transmission of information with the oral statement of the legal theory supported by critical analysis with discussion of ideas;
2.Application practical knowledge through the legal resolution of cases studies so there is a perfect settling of legal theory to solve practical cases;
3. Support services to students for learning and practical application of theoretical knowledge is accompanied by the student with the encouragement of his self-study.
4. Where possible, the study and the resolution of case studies will be based on "Tax Procedures" and "Tax Proceedings" real but due uncharacterized of your personal identifying elements.
5. The aim is thus an aggregate theoretical knowledge to practical know-how, preparing students for the resolution of cases in future employment.

Body of Work

I - TAX PROCEDURE:
1.The organization of the tax administration;
2.Notion of procedure;
3. Scope and form of the procedure;
4. The structuring principles of the tax procedure;
5. The subjects of the tax procedure;
6. Analysis of concrete types of tax procedure;
6.1.Information procedures
6.2.Evaluation procedures
6.3.Procedure of recognition of tax benefits;
6.4.Procedure for the dissolution of presumptions iuris tantum;
6.5. Settlement procedure;
6.6.Procedure of graceful complaint;
6.7.Procedure of hierarchical resources:
6.8.Billing procedure
6.9.Provisional precautionary measures.
II - EXCURSION:
1.The tax liability for the debts of others:
1.1.The joint tax liability;
1.2.The subsidiary tax liability
III - TAX PROCESS:
1. Access to tax justice;
2.Key principles;
3.The subjects of the tax process;
4.Procedures of taxation.

Recommended Bibliography

- Manual of Tax Procedure and Procedure - Rui Duarte Morais - Editora: Almedina - Ano: 2016;
• Procedure Lessons and Tax Procedures - Joaquim Freitas da Rocha - Publisher: Coimbra Editora - Year: 2014;
• Tax Law - José Casalta Nabais - Publisher: Almedina - Year: 2014;
• Tax Codes - 2013 - Author: DSpace - Publisher: Almedina;
• Documentation and Comparative Law Office - Attorney General's Office - http://www.gddc.pt/default.asp

Complementary Bibliography

• General Tax Law - commented and annotated - Diogo Leite de Campos, Benjamin Silva Rodrigues, Jorge Lopes de Sousa - Publisher: Vislis - Year: 2012;
• Procedure Code and Tax Procedure - Volumes I, II, III and IV - Annotated and Reviewed - Jorge Lopes de Sousa - Publisher: Areas - Year: 2011;
• Review the Process Code of Administrative Courts - Mario Aroso Almeida, Alberto Fernandes Cadilha - Publisher: Almedina - Year: 2005;
• Introduction to Tax Procedure - Serena Kid Neto - Publisher: Institute of Management - Year: 2004;
• The tax on Revision of tax acts - Carlos Paiva - Publisher: Almedina - Year: 2005;
• The Taxpayer Cooperation Duty and the Right to Silence of the Accused - Liliana de Sá Silva - Science and Technical Audit, # 414;
• Structuring Principles of Tax Litigation - Events André da Silva - Publisher: Dislivro - Year: 2008;

Weekly Planning

CLASS THEORY / PRACTICE
OBS .:
In planning for each class is presented a more theoretical part and another more practical and thus, given the type of class, of a practical nature and purpose of application and analysis of the theoretical contents, the contents mentioned in practice planning are addressed using the methodologies teaching provided for the practical classes, including the legal resolution of cases studies presented either by the teacher or by the students, in order that there is a perfect settling of legal theory seized with oral exposure, by solving practical cases.

1st WEEK
PRESENTATION.
I. General considerations of the course program.
II. bibliographical information
III. Considerations on the teaching methodology
Talk with students about teaching methods in practical classes and their relationship with the lectures.


2nd WEEK
I - TAX PROCEDURE:
1. The organization of the tax administration;
2. Definition of procedure;
3. Extent and form of the procedure;
I. Development of practical exercises and study cases on the matter already taught theoretically;

3rd WEEK
4. The underlying principles of tax procedure;
5. The subject of tax procedure;
II. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

4th WEEK
6. Analysis of actual types of tax procedure;
6.1. Information following:
6.1.1. In particular the binding information;
III. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

5th WEEK
6.2. Assessment procedures:
6.2.1. In particular the prior assessment;
6.3. Procedure of recognition of tax benefits;
IV. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

6th WEEK
6.4. Ilisão procedure presumption iuris tantum;
6.5. Settlement procedure;
V. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

7th WEEK
6.6. Procedure of internal appeal;
6.7. Procedure of hierarchical resources:
6.7.1. The issue of dual degree decision;
VI. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

8th WEEK
6.8. Recovery procedure:
6.8.1. The voluntary collection;
6.8.2. Enforced recovery;
VII. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

9th WEEK
6.9. Precautionary procedures.
II - excursus:
1. The tax liability for another's debts:
1.1. The solidarity tax liability;
1.2. Tax joint liability.
VIII. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

10th WEEK
1ST TEST ACHIEVEMENT

11th WEEK
III - TAX CASE:
1. Access to tax justice;
2. Main principles;
3. The subject of the tax process;
4. The Administrative and Fiscal Court;
5. The procedural formalities;
IX. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

12th WEEK
6. tax procedural means:
6.1. The appeal;
6.2. Shares for rights recognition;
X. doubt Clarification on the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

13th WEEK
6.3. The trial procedures;
6.4. The order to access the documents or certificate of way;
6.5. The order to conduct;
6.6. The tax execution procedure;
6.7. The action in the tax execution procedure;
6.8. The judicial appeal.
XI. Clarification about the themes of the earlier practice session and elaboration of practical exercises and study cases on the matter already taught theoretically;

14th WEEK
2ND TEST ACHIEVEMENT.

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

The cohesion between this Course program content with their objectives is evidenced by the relationship that then described. 1. For the purpose of the student achieve the goals set out in item "1", were included in the syllabus described in the "I", "II" and "III"; 2. For the student reach the goals set out in "2" and can select, compare and choose the best legal solution in each case applicable to the "Tax Procedure" and "Tax Procedure" that may arise in working life, been inserted into the syllabus described in the "I" and "III", mainly studied and scalping in practical classes.

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

Evidence of adequacy of teaching methods to the goals stand out for: 1. Using the method of "Oral presentation of legal theory for transmission of knowledge", which will allow the student be able at the end to identify, interpret, learn and distinguish all conceptualization, as well as lay out all the proceedings of the "Tax procedure" and "Tax Procedures"; 2. The sedimentation of knowledge gained, realizes with the practical and legal dissecting case study presented by the teacher and students, which allows the student at the end has acquired the knowledge necessary to lay the whole procedure regarding the "Procedure tax "and" tax Processes ", as well as be able to select, compare and choose the best legal solutions in each case apply to situations that you may arise in the workplace.

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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