Tax Law

Code:

LEC306

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Law

Instance: 2004/2005 - 1S

Active?	Yes
Responsible unit:	Law
Course/CS Responsible:	ECONOMICS

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
ECO	344	Official Curricular Structure since 2004	3	2		-

Objectives

The aim of this discipline is to inform the students of the legal framework of the Tax System.
The program includes an introductory part specially designed to inform the students on the main tax law concepts, as well as the main rules and principles applicable to the tax legal relation. On a second part of the Program the Students are given a general overview of the Portuguese Tax System, as well as specific analyses of the main income and expense Portuguese taxes.

Program

I – TAX LAW: 1 – Financial activity, Financial Law and Tax Law. 2. Tax Law: Nature e autonomy. 3 – Tax Law and other Law disciplines.
II - TAXES: 1 – Taxes: definition and main characteristics; 2 – Taxes essential elements; 3 – Taxes and similar contributions; 4 – Taxes classification.
III – TAX LAW SOURCES: 1 – Constitution, International Conventions, UE Law, Law, Regulations, Contracts, Court Decisions, the Doctrine and the Uses. 2 – Taxes codification.
IV – Tax Law Interpretation and Integration: 1 – Tax Law Interpretation; 2 – Tax Law Integration. 3 – The Anti-abuse Clauses

V – TAX LAW APPLICATION: 1 – Tax Law entry into force and termination; 2 - The Territoriality Principle; 3 – The O.C.D.E Convention regarding Double Taxation.
VI – Tax Legal Relation: 1 – The Tax Legal Relation; 2 – The Tax Legal Relation Parties; 3 – The Tax Legal Relation Object; 4 – The Tax Legal Relation constitution and modification ; 5 – The Tax Legal Relation Termination.
VII – Tax Guarantees: 1 – General Guarantees; 2 – Special Guarantees.
VIII – Taxpayers Guarantees: 1 – Non-litigation Guarantees; 2 – Litigation Guarantees: Judicial and administrative.
IX – The Portuguese Tax System: 1 – Portuguese Tax System Overview; 2 – Main taxes: income and expense taxes; 3 – Tax on Private Income - Imposto Sobre o Rendimento das Pessoas Singulares (IRS); 4 – Tax on Company Income - Imposto Sobre o Rendimento das Pessoas Colectivas (IRC); 5 – Value Added Tax (V.A.T) Imposto Sobre o Valor Acrescentado (IVA); 7 – Tax on property ownership- Imposto Municipal Sobre Imóveis (IMI); 8 – Tax on property transmission - Imposto Municipal Sobre as Transmissões Onerosas de Imóveis (IMT); 9 – Social Security Contributions; 10 – Tax Benefits.

Main Bibliography

NABAIS, José Casalta, Direito Fiscal, 2ª ed., Almedina, Coimbra, 2003.

Complementary Bibliography

SANCHES, J. L. Saldanha, Manual de Direito Fiscal, Lex, Lisboa, 1998.
TEIXEIRA, António Braz, Princípios de Direito Fiscal, Vol. I, 3ª ed., Almedina, Coimbra, 1989;
MARTINEZ, Soares, Direito Fiscal, Almedina, Coimbra, 1993;
COSTA, José Manuel Cardoso, Curso de Direito Fiscal, 2ª ed., Almedina, Coimbra, 1972;
XAVIER, Alberto, Manual de Direito Fiscal, Vol. I, Manuais da FDL, Lisboa, 1974;
RIBEIRO, José Joaquim Teixeira, A Reforma Fiscal, Coimbra Editora, 1989.

Teaching methods and learning activities

Considering the Theorical&Pratical scope of this discipline, the adopted teaching procedures are the following: (i) Presentation of the main concepts of Tax Law; (ii) After the theorical presentation of each item of the Contents, the students are faced with case studies, jointly analysed during the classes.

Evaluation Type

Evaluation with final exam