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Tax Law I 2017/2018

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

Objectives

That the student be 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 tax legal relationship, 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, incidences, 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

Theoretical development classes, subject to the prior exposure of the subject by teachers, will be made of the orientation of students in relation to self-study that should perform and 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 the detailed analysis and circumstantial technical issues inspired on real examples.

Body of Work

I - GENERAL THEORY OF TAX Introduction. 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 of life's relationship with the structure of tax codes. Tax 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 TAX SYSTEM PORTUGUESE. The special case of Income Tax of Individuals.

Recommended Bibliography

CASALTA NABAIS, José; Direito Fiscal, 7º Ed., Almedina, 2015, ISBN 9789724060088;

CATARINO, João Ricardo, GUIMARÃES, Vasco Branco, Coord., Lições de Fiscalidade Vol. I , Almedina, 2015, ISBN 9789724060675

CARLOS, Américo Brás, Impostos - Teoria Geral, Almedina, 2014, ISBN 9789724055534

DUARTE MORAIS, Rui
Sobre o IRS, 3ª ed., Coimbra, Almedina 2014

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 IRS, o Código do IRC, o Código do IVA, O Código do IMI, o Código do IMT e o Imposto de Selo.

WEBGRAFIA
Endereço da Autoridade Tributária e Aduaneira: www.portaldasfinancas.gov.pt

Complementary Bibliography

PIRES, José Maria Fernandes, BULCÃO, Gonçalo, VIDAL, José Ramo, MENEZES, Maria João,(Coord.) Lei Geral Tributária Comentada e Anotada Almedina, 2015, ISBN 9789724061337

LEITE DE CAMPOS, Diogo; SILVA RODRIGUES, Benjamim; LOPES DE SOUSA, Jorge; Lei Geral Tributária Anotada e Comentada; 4ª Ed., Encontro da Escrita; 2012, ISBN 978-989-97635-1-7

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.
The material limits of tributação.Princípio of fiscal equality. The principle of ability to pay. The European Union law
International conventions, laws, regulations, case law
WEEK 5
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 the doctrine and jurisprudence.
WEEK 6
V TAX LEGAL RELATIONSHIP
The tax legal relationship
The complexity of tax legal relationship
The tax liability
WEEK 7
Personality and tax capacity
Subjects of tax legal relationship
Subject active
Passive subject
Taxpayer, payer and taxable
WEEK 8
1 Mini-test (mid-term evaluation item)
WEEK 9
The tax substitution
Concept and subspecies
The final withholdings and deductions in respect of payments on account
WEEK 10
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 11
The transfer of tax liability
The subrogation in the rights of the Treasury
The tax succession
WEEK 12
The extinction of tax liability
The greeting.
Legal consequences of the course of the voluntary payment.
WEEK 13
2 Mini-test
WEEK 14
Other forms of termination of tax liability.
The extinction by lapse of time: a limitation and prescription
WEEK 15
Conclusion
CLASSES OF PRACTICAL CONTENT DEVELOPMENT
WEEK 1
Review and clarifications to the material taught in theoretical development classes.
Introduction to Portuguese Tax System. Panoramic view of the main taxes.
WEEK 2
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 3
Review and clarification to the matter taught in the theoretical development classes. And critical analysis of legislation and judgments.
The IRS scheme: Continued
Objective or real incidence. The income categories. Case studies.
WEEK 4
Review and clarification to the matter taught in the theoretical development classes.
The IRS scheme: Continued
Determining the income tax base. Specific deductions. Determining the income tax base. Aggregation, loss deduction. Particularities of the regime of fiscal transparency. Case studies. And critical analysis of legislation and case law.
WEEK 5
Review and clarifications to the material taught in theoretical development classes
The IRS regime, continued.
Rates: general, withholding, special rates.
WEEK 6
Review and clarifications to the material taught in theoretical development classes.
The IRS system (continued): the settlement process. Deductions from collection
WEEK 7
Review and clarifications to the material taught in theoretical development classes.
The IRS system (continued): payment. Advance payments. Interim payments. Case studies.
WEEK 8
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 9
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. Work statement of the formulation to deliver in class 12 (mid-term evaluation item).
WEEK 10
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 11
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. Preparation for the test.
WEEK 13
Test correction.
WEEK 14
Delivery of the work. Correação during class. Comnclusion.

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 meeting the financial activity of the state, 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 at point III study, 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 VI.

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 formulation of case studies. The orientation of the autonomous student study allows a closer contact in order to achieve the goals more successfully.

relevant generic skillimproved?assessed?
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