Skip to main content

ISMAT 2237

Tax Law II

Law
  • ApresentaçãoPresentation
    The sequence of the syllabus aims to correspond to the learning objectives initially set out. Firstly, the main means of applying tax rules in an administrative context will be covered (part I), followed by a study of the means of applying tax rules in a judicial context (part II). Finally, a framework is provided for recent alternative methods of resolving disputes between the tax authorities and taxpayers, with emphasis on arbitration (a specific feature of the Portuguese legal system). An attempt is made to follow the procedural sequence of the alternative means process, taking into account the logical and chronological nature of tax actions.
  • ProgramaProgramme
    1. Tax assessment and inspection procedures; binding information; application of the anti-abuse clause. 2.. The tax enforcement procedure. 3. Tax offences. Crimes and administrative offences. 4. Taxpayer guarantees. 5. Non-appealable means. The right to information, the right to a prior hearing. The right to a statement of reasons. 6. Challenging means. Complaints and appeals. The judicial review procedure. 7. Tax arbitration.
  • ObjectivosObjectives
    At the end of the course, students should be able to: a) Distinguish between (administrative) tax procedures and (judicial) tax proceedings; b) Identify and characterise the different tax procedures and their phases and acts; c) Identify and characterise the different tax processes and their phases and acts; d) Apprehend an overall picture of taxpayer guarantees; e) Realise the existence of alternative mechanisms for resolving tax disputes; f) Understand the growing trend towards the de-administration (privatisation) of tax activity.
  • BibliografiaBibliography
    Rocha, Joaquim Freitas, Lições de procedimento e processo tributário, 6.ª ed., Almedina, Coimbra, 2018. Marques, Paulo, Direito do Procedimento e do Processo Tributário, Coimbra, Almedina, 2026. Rocha, Joaquim Freitas, Caldeira, João Damião, Regime Complementar do Procedimento de Inspecção Tributária (RCPIT) Anotado e Comentado, Coimbra ed., Coimbra, 2013. Morais, Rui Duarte, Manual de Procedimento e Processo Tributário, Almedina, Coimbra, 2014.  
  • MetodologiaMethodology
    Not aplicable
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não