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Tax Law I 2017/2018

  • 4 ECTS
  • Taught in Portuguese
  • Continuous Assessment

Objectives

hat the student is able to describe the notion of tax and distinguish it from similar figures, identify conformers constitutional principles of taxation recognize the specific nature of the rules of interpretation, integration and effectiveness of legal and tax rules, to distinguish the various qualities of the stakeholders subjects in legal and tax relation to distinguish between several cases of tax liability, know the systems of transmission and extinction of tax liability, characterize the various existing taxes in the Portuguese tax system and frame them in case studies, a deep knowledge of the IRS system , the issues, income categories, the settlement process, determining the income tax base, distinguish the fees, understand the retention of the regime at source and payments on account.

Recommended Prerequisites

Knowledge of Introduction of Law, Constitutional Law, Administrative Law and Law of Obligations.

Teaching Metodology

The teaching method adopted in this course favors the self-study student, with tutorial support. Theoretical development classes, subject to the prior exposure of the subject by teachers, will be made of the interrogative method. In practical development classes, conduct will be exercises inspired in practice and will be made of, as well, to direct questioning students about the matter already taught in the theoretical development classes and detailed and circumstantial analysis of technical issues. It requires, therefore, attendance and active participation of students in class.

Body of Work

I - GENERAL THEORY OF TAX Introduction. The tax power. Classification of taxes
Financial activity of the state. Financial Law, Tax and Fiscal. Scope, content, nature of tax law, relationships with other branches of law.
II - OBJECT OF TAX: Tax concept, distinction of related figures. Moments in the life of your vid and relationship with the structure of codes. Classification.
III - THE SOURCES OF TAX LAW: Concept and species: CRP, The Law of the European Union; International law; The laws, regulations, case law
IV - INTERPRETATION, INTEGRATION AND EFFECTIVENESS OF TAX: interpretation, integration, application in time and space of the fiscal rule of law.
V - LEGAL RELATIONSHIP TAX: Subjects. Tax substitution. Withholding. Tax liability. Transmission and extinction of the tax relationship.
VI - THE PORTUGUESE TAX SYSTEM . The special case of the IRS - Tax on Personal Income

Recommended Bibliography

CASALTA NABAIS, José; Direito Fiscal, Almedina, 2015, ISBN: 9789724060088;

FERNANDO BRÁS CARLOS, Américo; Impostos - Teoria Geral; Almedina; 2014, ISBN 9789724055534

RICARDO CATARINO, João, BRANCO GUIMARÃES, Vasco, Lições de Fiscalidade, Almedina, 2015, ISBN: 9789724060675

DUARTE MORAIS, Rui, Sobre o IRS, Almedina, 2014, ISBN: 9789724055527

Legislação
Constituição da República Portuguesa

Coletânea de legislação que contenha a Lei Geral Tributária, o Código de Procedimento e de Processo Tributário, o Código do IRC, o Código do IVA, O Código do IMI, o Código do IMT e o Imposto de Selo.

www.portaldasfinancas.gov.pt

Complementary Bibliography

DUARTE MORAIS, Rui, Manual de Procedimento e Processo Tributário, 2014; ISBN: 9789724050218

FREITAS DA ROCHA, Joaquim,Lições de Procedimento e Processo Tributário, Coimbra Editora, 2014,ISBN: 9789723222777

Weekly Planning

CONTENT DEVELOPMENT CLASS THEORY
WEEK 1
Presentation of the syllabus. -Legislação Study elements and bibliography. Articulation between theory and practice

WEEK 2
I- NOTION AND TAX SCOPE
Financial activity of the State
Finance Law, Tax Law and Tax Law
Scope and content of Tax Law
Relations of tax law with other branches of law
Tax Law with the other branches of law

WEEK 3
II OBJECT TAX
The concept of tax
Moments of life tax
Taxes rating
Taxes on income, wealth taxes and taxes on consumption;
Regular taxes and only obligation
Direct taxes and indirect taxes;
Fixed share of taxes and variable share of taxes

WEEK 4
III THE TAX SOURCES
Concept and species
The constitution
Legal and constitutional principles of taxation
Formal taxation limits
Principle of tax law and its corollaries

WEEK 5
The material limits of taxation
Principle of tax equality. The principle of ability to pay.
Community law
International conventions
The laws
The regulations
Jurisprudence

WEEK 6
IV INTERPRETATION, INTEGRATION AND TAX LAW OF EFFECTIVENESS
The interpretation of legal and tax rules
Temporal effectiveness of legal and tax rules. The prohibition of retroactivity and its historical evolution. the current position of doctrine and jurisprudence.

WEEK 7
V TAX LEGAL RELATIONSHIP
The tax legal relationship
The complexity of tax legal relationship
The tax liability

WEEK 8
Subjects of tax legal relationship
Subject active
Passive subject
Taxpayer, payer and taxable

WEEK 9
Personality and tax capacity
The tax substitution
Concept and subspecies
The final withholdings and deductions in respect of payments on account

WEEK 10
Test

WEEK 11
Rules of procedure relating to the reverse charge
Some cases of tax liability, particularly in the case of members of corporate bodies and tax substitution

WEEK 12
The transfer of tax liability
The subrogation in the rights of the Treasury
The tax succession

WEEK 13
The extinction of tax liability
The greeting.
Legal consequences of the course of the voluntary payment.

WEEK 14
Other forms of termination of tax liability.
The extinction by lapse of time: a limitation and prescription

WEEK 15
Review of the matter taught; Conclusion

CLASSES OF PRACTICAL CONTENT DEVELOPMENT

WEEK 1
Presentation of the syllabus. Elements of study- Legislation and Bibliography. Articulation between the theoretical development classes and practical development classes

WEEK 2
Review and clarifications to the material taught in theoretical development classes.
Introduction to Portuguese Tax System. Panoramic view of the main taxes.

WEEK 3
Review and clarifications to the material taught in theoretical development classes.
The tax arrangements of the Personal Income.
IRS characterization. Constitutional framework.
Subjective or personal implications. The household.

WEEK 4
Review and clarification to the matter taught in the theoretical development classes.
The IRS scheme: Continued
Objective or real incidence. The income categories.

WEEK 5
Review and clarification to the matter taught in the theoretical development classes.
The IRS scheme: Continued
Determining the income tax base. Specific deductions.

WEEK 6
Review and clarification to the matter taught in the theoretical development classes.
The IRS scheme: Continued
Determining the income tax base. Aggregation, loss deduction. Particularities of the regime of fiscal transparency.

WEEK 7
Review and clarifications to the material taught in theoretical development classes
The IRS regime, continued.
Rates: general, withholding, special rates.

WEEK 8
Review and clarifications to the material taught in theoretical development classes.
The IRS system (continued): the settlement process. Deductions to the collection.

WEEK 9
Review and clarifications to the material taught in theoretical development classes.
The IRS system (continued): payment. Advance payments. Interim payments.

WEEK 10
Patch test

WEEK 11
Review and clarifications to the material taught in theoretical development classes.
Legal resolution simulation of practical situations on the tax arrangements on the Personal Income.

WEEK 12
Review and clarifications to the material taught in theoretical development classes.
Legal resolution simulation of practical situations on the tax arrangements on the Personal Income.

WEEK 13
Review and clarifications to the material taught in theoretical development classes.
Legal resolution simulation of practical situations on the tax arrangements on the Personal Income.

WEEK 14
Test

WEEK 15
Test correction.

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

The CU seeks the formation of the student in issues of tax law, with the intention that the students acquire knowledge that enables it to fit the practical issues that may arise. This also requires that after knowing the purpose of the right branch of the taxes that fits them, which is achieved through the study of Part I of the program. Grasps the notion of tax, its distinction from similar figures as well as the appointment and characterization of several existing taxes in the system with the study of point II. Identifies the conformers constitutional principles of taxation for the study of Section III and the knowledge of the sources of tax law. The specifics of the rules of interpretation, integration and effectiveness of legal and tax rules is clear from point IV content. The distinction of the qualities of the individuals involved in legal and tax ratio reaches up to the study's point V. Finally, the deep knowledge of the IRS scheme will be achieved with the study of point

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

For all learning objectives is used the lecture method and brainstorming. It adds that to describe conformers constitutional principles of taxation and specific interpretative rules, integration and effectiveness of legal and tax rules refers to the analysis and critique of law and judgments. For appointment and characterization of several existing taxes in the Portuguese tax system, to distinguish the various qualities of the individuals involved in legal-fiscal relationship, to discriminate in an objective way the various forms of extinction of tax liability, the name and characterize the various guarantees enjoyed obligations refers to the legal problem solving. The tutorial that comes with self-study student allows a closer contact in order to achieve the goals more successfully.

relevant generic skillimproved?assessed?
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