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Tax Law II 2017/2018

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

Objectives

That the student is able and is able to, with the skills: identifying the basic principles of the tax system; describe the context of contentious guarantees and graceful remedies available; seize and diagnose illegal actions of tax authorities and adequate legal solutions on the basis of antijurídicos behavior; recognize the review procedure; distinguish the mechanism of administrative appeal and administrative complaint; operationalize the judicial review and grasp its relevance in the context of the guarantees of the taxpayer; identify the regime and the nature of fiscal opposition; in a generic way, perceive, understand and examine how to react to illegal acts committed by tax authorities and apply the knowledge to solve practical situations through the study of real cases.

Recommended Prerequisites

N/a

Teaching Metodology

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

Body of Work

Ch. I
The procedure and the tax process
Chap. II
Not impugnatórias guarantees
The principles of legality, equality, proportionality, justiçam, impartiality and good faith
The principles of decision and speed, inquisitorial, collaboration and participation
The right to information, rationale and reporting and compensatory interest
Chap. III
Impugnatórias guarantees on tax procedure
The administrative claim
The administrative appeal
Revision of tax acts
Review of taxable income
Ch. IV
Impugnatórias guarantees in the tax process
Judicial challenge
court actions
other processes
The Impeachment in case of Reverse charge, Withholding Tax and Pay Per Account.
Action for the recognition of a legal right or interest in Tax Matters.
Summons process for behavior and certificate issuance.
Process tax opposition
Act claim the tax enforcement agency

Recommended Bibliography

DUARTE MORAIS, Rui, Manual de Procedimento e Processo Tributário, Almedina, 2016 (reimpressão da edição de 2012), ISBN: 9789724050218
FREITAS DA ROCHA, Joaquim, Lições de Procedimento e Processo Tributário, 5ª ed., Coimbra Editora, 2014, ISBN: 9789723222777
VALENTIM, Carlos e CARDOSO, Paulo, Roteiro de Justiça Fiscal, 1ª ed., Vida Económica, 2011, ISBN: 9789727884001

Legislação
Constituição da República Portuguesa
Lei Geral Tributária, Código de Procedimento e de Processo Tributário, Código do Procedimento Administrativo e Código do Processo nos Tribunais Administrativos

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

Complementary Bibliography

CASALTA NABAIS, José; Direito Fiscal, 9ª Ed., Almedina, 2016, ISBN; 9789724065052 ;
LEITE DE CAMPOS, Diogo; SILVA RODRIGUES, Benjamim; LOPES DE SOUSA, Jorge; Lei Geral Tributária Anotada e Comentada; 4ª Ed., Encontro da Escrita; 2012, ISBN 9789899763517
LOPES DE SOUSA, Código de Procedimento e de Processo Tributário. Anotado e Comentado, Volumes I a IV, 6ª Ed., 2011, Áreas Editora, ISBN 9789898058614; ISBN 9789898058621; ISBN 9789898058638; ISBN 9789898058645

Weekly Planning

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

WEEK 2
The procedure and the tax process
Reference to the scope of the Code of Procedure and Tax Procedure and its confrontation with the provisions of the "Tax Code".
Graciosa and Jurisdictional Protection of Taxpayer in the Tax Law.

WEEK 3
Non impugnatory guarantees
Conformers arising from principles of tax activity
The pursuit of public interest and the principles of legality, equality, proportionality, justice, impartiality and good faith under the tax procedure

WEEK 4
Not impugnatórias guarantees
Conformers arising from principles of tax activity
The principles of determination and speed, the inquisitorial, collaboration and participation

WEEK 5
Not impugnatórias guarantees
Resulting from the granting of legal rights
The right to information
The right to justification and notification of tax acts
The right to compensatory interest
The right to payment in installments

WEEK 6
Impugnatory guarantees on tax procedure
The administrative claim
Key features and fundamental rules
General terms and special
Capacity for decision
Complaint Effects
Implementation, investigation and processing
Reaction means against the rejection

WEEK 7
The administrative appeal
Scope and nature
Interposition
Deadlines
Fundamentals
Effects
Reaction means against the rejection

Revision of tax acts
General aspects of the regime
Assumptions
Proceedings

WEEK 8
Review of taxable income
General aspects of the regime
Assumptions
Proceedings

WEEK 9
Test

WEEK 10
Patch test
Impugnatórias guarantees in the tax process

Judicial challenge
Nature and purpose of the judicial review process
Deadlines

WEEK 11
Judicial challenge
Fundamentals
Definition of the procedure
Court actions

WEEK 12
Other processes
The Impeachment in case of Reverse charge, Withholding Tax and Pay Per Account.
Challenge Fixing Act of Asset Values.
Action for the recognition of a legal right or interest in Tax Matters.
Summons process for behavior and certificate issuance.

WEEK 13
Process tax opposition
Opposition to tax enforcement
Regime and nature
Deadlines
The exhaustive nature of the grounds
Proceedings

WEEK 14
Act claim the tax enforcement agency
General aspects of the regime
Assumptions
Proceedings

WEEK 15
Review of the matter taught; Conclusion

PRACTICAL CONTENT

WEEK 1
Resolution of cases and practical examples of tax procedure

WEEK 2
Resolution of cases and practical examples of tax process

WEEK 3
Resolution of cases and practical examples of administrative claim

WEEK 4
Resolution of cases and practical examples of administrative claim

WEEK 5
Resolution of cases and practical examples of administrative appeal

WEEK 6
Resolution of cases and practical examples of administrative appeal

WEEK 7
Resolution of cases and practical examples on the review procedure

WEEK 8
Resolution of cases and practical examples on the review procedure

WEEK 9
Resolution of cases and practical examples of judicial review

WEEK 10
Resolution of cases and practical examples of judicial review

WEEK 11
Resolution of cases and practical examples of judicial review

WEEK 12
Resolution of cases and practical examples of judicial review

WEEK 13
Resolution of cases and practical examples of tax opposition

WEEK 14
Resolution of cases and practical examples of tax opposition

WEEK 15
REVIEWS

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

The course aims at training the student in the tax litigation area, with the aim that the student acquires knowledge such that, with recourse to legislation, diagnose the problems and define the ways to solve the practical issues that arise in this context . For this purpose, you should know the various issues and framing them in positive law content. So the student's training base will be completed with the acquisition of specific knowledge on issues that are part of this course is to enable understanding and application will practical reality of the teachings given.

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

Overall objectives that make this course are achieved through an interactive method with the student familiar with the lecture method with brainstorming and collecting the position and opinion of students on the subjects of each chapter.

relevant generic skillimproved?assessed?
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