Tax Law II

Code:

DO523

Acronym:

DFISC2

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2005/2006 - 2S

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
D	14	Official Study Plan - LD	5	-	6	-

Objectives

a) Learning and understanding the basic structure of VAT;
b) Basic understanding of the level of tax assessment procedures and processes;
c) Critical analysis of particular topics of tax law, including techniques of wording and presenting short articles or reports.

Program

I – Value Added Tax (VAT)
1.Those liable: Taxpayers/Taxable transactions/Territoriality/Demandability
2. Exemptions: Full and Partial/Domestic transactions
3. Assessable value
4. Rates
5.Settlement and Payment: right to deduction – limitations/Taxpayers obligations
6. Special taxation regimes
7. Regime of VAT in intra-Community transactions
8. Principle of non-discrimination

II – Taxation procedure and process
1.General aspects
1.1.The Code of Taxation Procedure and Process: its organisation. Notion of procedure and process.
1.2.Relation of the Code of Taxation Procedure and Process with General Tax Law.
1.3.Application of the laws in time.
2.Taxation Procedure
2.1.Principles. New form of relations between the Tax Office and taxpayers. General rules of the Code of Administrative Procedure.
2.2.The right to an advance hearing.
2.3.Right to appeal and hierarchy of appeals.
2.4.General orientations and binding information.
3.The Taxation Process
3.1.Deadlines and notifications
3.2.Prescription and lapse of rights
3.3.Appeals

Main Bibliography

- Xavier de Basto, A Tributação do Consumo e a sua Coordenação Internacional, Cadernos de Ciência e Técnica Fiscal, 164, CEF, Lisbon, 1991
- David Williams, Value-Added Tax, Tax Law Design and Drafting, Victor Thuronyi, International Monetary Fund, 2000
- Freitas Pereira, Fiscalidade, ISEG, 2000/2001
- J.L. Saldanha Sanches, O Direito ao reembolso do IVA: o caso da detenção de participações sociais, Estudos Jurídicos e Económicos em Homenagem ao Professor João Lumbrales, FDUL, Coimbra Editora, 2000
- M. Peixoto de Sousa, Imposto sobre o Valor Acrescentado, IVA Anotado, Vida Económica
- Sanches, José Luís Saldanha, O Novo Processo Tributário, in “Ciência e Técnica Fiscal”, nº361, January-March, 1991
- FERREIRA, Rogério M. Fernandes; GUIMARÃES, Ricardo, O Novo Código de Procedimento e de Processo Tributário, in “Fisco”, ???
SOUSA, Alfredo José de Sousa; Paixão, José da Silva, Código de Procedimento e de Processo Tributário, Coimbra, 2000
RICARDO, Joaquim Fernando - Direito Tributário, Colectânea de Legislação

Teaching methods and learning activities

Theoretical classes: Exposition of the contents of the discipline with the support of case-studies based on information published in the media.
Practical classes

Evaluation Type

Eligibility for exams

Continuous assessment
or
The marks the student must get have to be equal or higher than 10, in a scale of [0,20] in one of the following hypotheses:
a)Written final examination;
b)Oral final examination (if the student obtained in a) a mark between 7 and 9.

Calculation formula of final grade

Are the marks obtained in the examinations referred in “Frequency Attaining"

Examinations or Special Assignments

None

Special assessment (TE, DA, ...)

General Law and rules enforced in FDUP.

Classification improvement

Is obtained by doing a written or an oral examination