Administrative and Tax Law Procedure

Code:

DO409

Acronym:

CAT

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2012/2013 - 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
LDB	149	Oficial Study Plan LD	4	-	6	-

Teaching language

Portuguese

Objectives

In this subject will be under intent comment and study the scope of the administrative and tax jurisdiction, the organization and functioning of the administrative and tax courts and how they operate and the respective legal procedure.
Special attention will deserve the study of the jurisdictional means and the string of questions regarding the object of the administrative procedure and legitimacy. In a justice guided by the principle of the effective and full jurisdictional protection, it will be of enormous relevance to perceive the role played by the judge, as well as the proof, namely in the provisional measures.

Program

I – TOWARDS AN ADMINISTRATIVE CONTENTIOUS PROVIDING GUARANTEES TO CITIZENS AND PUBLIC ADMINISTRATION

1. Guided visit to the administrative contentious. Intelligibility of linguistic statements used
2. The administrative process as a reflex of a determined conception of the Administrative Law
3. The administrative process as a party’s process


II – NOTION AND SCOPE OF THE ADMINISTRATIVE JURISDICTION

1. An historical and comparative perspective
2. Notion and scope of administrative justice: some doubts
3. The new and complex relationship between the judge and the Administration


III – THE LEGAL AUTHORITY OF THE ORGANS OF ADMINISTRATIVE JUSTICE

1. The organs of administrative jurisdiction
2. Organization and operation of the administrative courts
3. Criteria of legal authority of the administrative courts
4. The lawsuit value limit
5. Conflicts of jurisdictional authority and powers


IV – THE DUALIST STRUCTURE OF THE PROCEDURAL MEANS OF ACCESS TO ADMINISTRATIVE COURTS

1. Common administrative action
2. Special administrative action


V – THE OBJECT OF THE ADMINISTRATIVE PROCESS

1. Contestable administrative activity: material and functional limits
2. The claim as an object of the administrative process
3. Delimitation of the object of administrative process
3.1. The claim’s elements
3.2. The subjects
3.3. The substancial petitum
3.4. The causa petendi
4. Morphology of claims
4.1. Action for annulment of administrative acts
4.2. Action for practice of legally due act
4.3. Actions for rules impugnation
5. Plurality of claims
6. The lawsuit value


VI – THE PARTIES IN THE ADMINISTRATIVE PROCESS

1. The parties. A problematic qualification
2. Requirements concerning the parties
3. Formal amplification of active legitimacy
4. Passive legitimacy. Redouble care
5. Representation and parties’ defense in the administrative process


VII – THE LEGAL REQUIREMENTS IN THE ADMINISTRATIVE PROCESS

1. Process beginning: pleadings
2. Healing, instruction and allegations
3. Trial


VIII – THE URGENT PROCESSES

1. Urgent objections
1.1. Electoral contentious
1.2. Pre-electoral contentious
1.3. Scope, presuppositions and legal requirements
2. The summonses
2.1. Summons for providing information, processes consultation and certificates passage
2.2. Summons for protection of rights, liberties or guarantees
2.3. Presuppositions and legal procedure
2.4. Situations especially urgent


IX – THE PROVISIONAL MEASURES

1. Characteristics
2. Main principle
3. Provisional measures validity
4. Criteria and effects of the provisional measures
5. Procedural system
6. Specific aspects


X – THE EXECUTIVE PROCESS

0. Preliminary considerations
1. The executive process for providing facts and things
2. The executive process for payment of an exact amount
3. The executive process for nullifying sentences


XI – THE ARBITRATION

1. Scope
2. Appeal against an award by arbitration
3. Centers of arbitration


XII – ADMINISTRATIVE AND JUDICIAL ORGANIZATION: TAX ASPECTS

1. Introduction: principles and fundamental concepts
2. Administrative tax law procedures: basic concepts and organization structure
3. Judicial tax law procedure and the structure of tax courts
4. Jurisdictional means
5. Alternative means of dispute resolution.
6. The reform

Mandatory literature

COLAÇO ANTUNES / SÁINZ MORENO; Colóquio Luso-Espanhol «O Acto no Contencioso Administrativo – Tradição e Reforma» (Coord. e Autor), Coimbra, 2005
Amaral Diogo Freitas do; A^execução das sentenças dos tribunais administrativos. ISBN: 972-40-1014-7
V. Pereira da Silva; O Contencioso Administrativo no Divã da Psicanálise, Coimbra, 2005
Antunes Luís Filipe Colaço; O^direito administrativo e a sua justiça no início do século XXI. ISBN: 972-40-1532-7
Almeida Mário Aroso de; O^novo regime do processo nos tribunais administrativos. ISBN: 972-40-1895-4
COLAÇO ANTUNES ; “Interesse público, proporcionalidade e mérito: relevância e autonomia processual do princípio da proporcionalidade”, in Obras de Homenagem à Senhora Prof.ª Doutora Isabel de Magalhães Collaço, Coimbra, 2002
Antunes Luís Filipe Colaço; A^teoria do acto e a justiça administrativa. ISBN: 972-40-2786-4
Sousa Jorge Lopes de; Código de procedimento e de processo tributário. ISBN: 972-52-0135-3
Correia J. M. Sérvulo; Direito do contencioso administrativo. ISBN: 972-8634-29-3
COLAÇO ANTUNES ; “Brevíssimas notas sobre a fixação de uma summa gravaminis no processo administrativo”, in Revista da F.D.U.P., n.º 1, 2004
COLAÇO ANTUNES ; “O artigo 161.º do Código de Processo nos Tribunais Administrativos: uma complexa simplificação”, in C.J.A., n.º 42, 2004
FREITAS DO AMARAL / AROSO DE ALMEIDA ; Grandes Linhas da Reforma do Contencioso Administrativo, Coimbra, 2002
VIEIRA DE ANDRADE ; A Justiça Administrativa (Lições), Coimbra, 2006
Teixeira Glória 1965-; Manual de direito fiscal. ISBN: 978-972-40-4155-1

Complementary Bibliography

GLÓRIA TEIXEIRA ; Manual de Direito Fiscal, Coimbra, 2007
Correia J. M. Sérvulo; Estudos de direito processual administrativo. ISBN: 972-8634-09-9

Teaching methods and learning activities

Theoretical and practical classes;
Presencial lectures, supported by an e-learning system of education, complemented by conferences and seminars in specific areas.

Evaluation Type

Evaluation with final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Attendance (estimated)	Participação presencial	28,00
	Total:	-	0,00

Eligibility for exams

Academic assessment is based on one final exam, which may be complemented by an oral.

Calculation formula of final grade

See relevant internal regulation of FDUP.

Examinations or Special Assignments

Not applicable.

Special assessment (TE, DA, ...)

See relevant internal regulation of FDUP.

Classification improvement

See relevant internal regulation of FDUP.