Tax Law

Code:

LGE303

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Law

Instance: 2006/2007 - 1S

Active?	Yes
Responsible unit:	Law
Course/CS Responsible:	Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
GES	171	Official Curricular Structure since 2004	3	2		-

Objectives

Analysis of the particularities of Tax Law taking as reference the treatment in the civil law.

Apply those aspects in the study of one of the most important taxes of the portuguese fiscal system - the vallue added tax.

Program

PART I
Chapter I – TAX LAW
1 – The financial activity of the governmental authorities.
2 – Public expenditure; public revenues and public administration.
3 – Tax Law.
4 - Nature and autonomy of tax law.
5 - Relations of tax law with the other law branches.

Chapter II– THE TAX

1 – Concept.
2 - Distinction from similar figures.
3 – More usual types of taxes.
4 – Taxes in Portugal.

Chapter III – SOURCES OF THE TAX LAW

1- Constitutional law and the constitutional principles for tax law.
1.1 - The principle of the legality .
1.2 - The principle of the equality
1.3 The annuity of the collections.
1.4 - The efficiency and effectiveness of the fiscal system
2 - The international treaties.
3 - the European Community law.
4 - The law, the decree, the regulation, and the administrative doctrine.
5 – The doctrine.
6 - The jurisprudence
7 – The fiscal tradition.

Chapter IV - THE APPLICATION OF THE FISCAL LAW - TIME AND SPACE
1 – The moment of application of tax law:
1.1 – The beginning of enforcement.
1.2 – The end of enforcement.
1.3 - The retroactivity of the fiscal law.
2 – The territoriality of tax law.
2.1 - The taxation of residents.
2.2 - The taxation of non residents.
2.3 – Juridical and economic double taxation of the income. International legal taxation.
2.4 – Treaties about double taxation of income.
2.5 – The solutions of the OECD tax agreement.

Chapter V – INTERPRETATION OF FISCAL LAW

1 – Some theories about fiscal law interpretation.
1.1 – Grammatical interpretation.
1.2 – Extensive interpretation.
1.3 – Economic interpretation.
1.4 - Functional interpretation.
2 - The admitted criteria of interpretation in the general tax law.
3 - The interpretation of concepts used in other law branches.
4 - The analogical integration and the treatment of the analogy in Tax law.

Chapter VI - THE TAX OBLIGATION

1 - Characterisation.
2 – The elements present in the tax obligation.
2.1 – The tax payer.
2.2 – The duty to pay.
2.3 – The birth of the tax obligation.
2.4 - The guarantees of the creditor.
3 - The forms of extinguishing the tax obligation.

Chapter VII - FISCAL PROCEDURE. THE CALCULATION OF THE TAX DEBT AND THE COLLECTION OF TAXES

Chapter VIII - SHORT REFERENCE TO THE FISCAL INFRACTIONS AND SANCTIONS.

II PARTE - TAXES IN THE SPECIALTY- THE VALLUE ADDED TAX: the essential aspects of its mechanics and functioning. The legal discipline as it results of the respective Code and Regimen of the European Transactions

Main Bibliography

BIBLIOGRAPHY:

TEXTS ELABORATED BY THE PROFESSOR.

LEGAL TEXTS OF CODES AND GENERAL TAX LAW.

Complementary Bibliography

Manual de Direito Fiscal do Prof. Casalta Nabais.

Evaluation Type

Evaluation with final exam