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Presentation
Presentation
Present the specific legal discipline of Tax Law. Resuming previously acquired knowledge in Civil Law and focusing on the specificities of Tax Law, with emphasis on constitutional provisions and the discipline of the legal-tax relationship.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULP288-5572
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
TAX LAW. 1. FINANCIAL ACTIVITY OF THE STATE. FISCAL RIGHT. TAX. 2. SOURCES OF TAX LAW. THE EFFECTIVENESS OF TAX RULES: CREATION, INTERPRETATION, APPLICATION IN TIME, APPLICATION IN SPACE. 3. TAX LEGAL RELATIONSHIP: SUBJECTS, OBJECT, FACT AND GUARANTEES OF THE TAX CREDITOR. 4. TAX PROCEDURE. LIQUIDATION AND COLLECTION. 5. TAXPAYER GUARANTEES 5. BRIEF REFERENCE TO TAX INFRINGEMENTS: TAX OFFENSES AND CRIMES.
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Objectives
Objectives
STUDENTS MUST LEARN THE FUNCTION OF THE STATE'S FINANCIAL ACTIVITY, ITS ACTIVITY IN THE ASSESSMENT, LIQUIDATION AND COLLECTION OF TAXES (and related figures), BY REFERENCE TO TAX SOVEREIGNTY AND CONSTITUTIONAL LIMITS, CREATION, INTERPRETATION, AND APPLICATION OF FISCAL RULES IN TIME AND SPACE, MUST ALSO BE INCLUDED IN THE CORE OF THE SKILLS ACQUIRED. THE ANALYSIS, WITH DETAILS OF THE STRUCTURE AND ELEMENTS OF THE FISCAL LEGAL RELATIONSHIP, THE TAX PROCEDURE AND THE TAXPAYERS' GUARANTEES ARE RELEVANT ELEMENTS FOR A PROPER UNDERSTANDING OF THE TAX PHENOMENON IN ITS FULL IMPLEMENTATION AND IN THE DISTINCTION BETWEEN THE LEGISLATIVE STATE AND THE APPLICATING STATE.
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Teaching methodologies and assessment
Teaching methodologies and assessment
THEORETICAL EXPOSURE CLASSES COMBINED WITH SMALL EXAMPLES SPECIFICALLY CHOSEN TO SUPPORT THE DEVELOPMENT AND APPREHENSION OF THE LEGAL CONCEPT. ELABORATION OF SUMMARIES DEVELOPED TO MEMORY THE TOPICS DEALT WITH AND ESSENTIAL ASPECTS OF THE RESPECTIVE SUBJECT. TEXTS PREPARED AND SENT TO STUDENTS IN ADVANCE OF THE CLASS TO WHICH THEY ARE REPORTING, TO SUPPORT DEBATE ON ASPECTS CONSIDERED MORE DELICATE. CONSOLIDATION PRACTICAL CLASSES. SUPPORT BIBLIOGRAPHY. CONTINUOUS EVALUATION SYSTEM, WITH TWO TESTS WITH A VALUATION OF 50% EACH
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References
References
OLIVEIRA, MARIA ODETE. Lic¿o¿es de Direito Fiscal para uso dos alunos, Universidade Luso¿fona do Porto, 2022 CASALTA NABAIS, JOSE¿ (2019), DIREITO FISCAL (11ª EDIC¿A¿O), LIVRARIA ALMEDINA, COIMBRA. DOURADO, ANA PAULA, DIREITO FISCAL, 2022, LIVRARIA ALMEDINA, COIMBRA SE¿RGIO VASQUES (2018), MANUAL DE DIREITO FISCAL , LIVRARIA Almedina, COIMBRA. SARMENTO, JOAQUIM MIRANDA, MARQUES, RUI, MARQUES, PAULO, FINANÇAS PÚBLICAS E DIREITO FISCAL, VOL. I,, 2024, LIVRARIA ALMEDINA, COIMBRA PASQUALE PISTONE ET AL, FUNDAMENTALS OF TAXATION, AN INTRODUCTION TO TAX POLICY, TAX LAW AND TAX ADMINISTRATION, 2019, IBFD, AMSTERDAM, THE NETHERLANDS
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Office Hours
Office Hours
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Mobility
Mobility
No
