Class Tax Procedure and Processes

The UC has as its essential scope the study of taxpayers' guarantees, in the procedural and procedural plan. Thus, all the tax procedures legally provided for as well as the means of procedural reaction before the administrative and tax courts are the object of study.

Not applicable

1. Fundamental concepts. Framework and presentation of the general framework of procedural and procedural guarantees for taxpayers. 2. Tax Procedure: concept. Processing. Stages of the procedure. Types of Procedure: detailed analysis of the gracious complaint procedure; Hierarchical appeal and Review of the tax act. 3. Tax Proceeding: Judicial Action; Action for recognition of right; Opposition; Complaint of acts performed by tax enforcement body (RAC) 4. Jurisdiction of the Administrative and Tax Courts and Arbitration 5. Jurisdictional Remedies

Innovative methodologies to support the teaching-learning process: Case study; snetencing / case law;  PBL; flipped classroorm.

  Freitas da Rocha, Joaquim. Lições de Procedimento e Processo Tributário. 8ª Edição. Reimp. 2023. Coimbra.. Livro. ISBN: 9789724097787 Neto, S. Cabrita e Trindade, C. Castelo. Contencioso Tributário I - Procedimento, Princípios e Garantias. Reimpressão 2023 da 1ª edição. (2017). Livro. ISBN: 9789724068848      "                       "                        Contencioso Tributário II - Processo, Arbitragem e Execução. Reimpressão 2022 da 1ª edição (2017) Livro. ISBN: 978972406885