Administrative and Tax Law Procedure

Code:

DO409

Acronym:

CAT

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2013/2014 - 2S (since 17-02-2014 to 23-05-2014)

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	126	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.

Learning outcomes and competences

Learning outcomes and competencies are expressed 0-20 values, and must obtain at least 10 marks for use in the discipline.

Working method

Presencial

Program

ADMINISTRATIVE LITIGATION: I. The administrative litigation in light of the rule of law. Its specific function. II. Origin and historical development of administrative litigation in Portugal. III. Organization and functioning of administrative litigation Portuguese. IV. General Part: Basic concepts, parts, racing, procedural acts, the lawsuit amount. V. Process forms. Common administrative action. VI. Special Administrative Action: object, act challengeable, legitimacy instance. VII. Condemnation of the act due to the practice; VIII. Impeachment standards; IX. Conduct of proceedings; Sanitation instruction and claims; X. Trial. Urgent processes. XI. Process measures; Conflicts of jurisdiction. XII. Court actions. XIII. Executive process. XIV. Arbitration.

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

Designation	Weight (%)
Exame	50,00
Participação presencial	0,00
Trabalho escrito	50,00
Total:	100,00

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.