Cursos / 1º Ciclo / Faculty of Law :: Law

Versao Portuguesa

DIREITO FISCAL - 2018/2019

3º curricular year
Semestralidade: 2nd semester
ECTS: 6

Teachers

Leading Teacher: Prof. Doutor Luís Bandeira
Assistant Professor: Prof. Doutor Luís Bandeira

Class type and School hours

Orientação Tutorial : 1 Horas
Prática : 1 Horas
Teórica : 2 Horas

Teaching Language

Portuguese

Main Aims/Objectives

Provide students with knowledge about the main theoretical issues of Tax Law.

Specific Aims/Objectives

Provide students with general knowledge of the Portuguese tax system, namely regarding the principles and characteristics of Tax Law, in particular the legal-fiscal relationship.

Skills to be acquired


To know the principles and characteristics of Tax Law, identifying its legal framework and its interaction with the rest of the legal system.

Teaching Procedures

Lectures in a context of participation and resolution of practical cases.


Programme

PROGRAMA
INTRODUCTION
1. State financial activity
1.1 Financial Law and Tax Law
2. Scope and content of Tax Law
3. Nature of Tax Law
4.Relations of Tax Law with other branches of Law

MAIN TAX FIGURES
5.The concept of tax. The division of taxes. Related Tax Figures.
6. The Moments of Tax Life
7. Some classifications of taxes: direct and indirect; periodic and single obligation; real and personal; of fixed quota of variable quota: state and non-state; general and special; main and accessories; on income, wealth and consumption.

SOURCES OF FISCAL LAW
8. Notion and species
9. The Constitution
9.1. Legal and constitutional principles of taxation
9.1.1. The formal limits of taxation. In particular:
9.1.1.1. Principle of fiscal legality and its corollaries.
9.1.1.2. Principle of Legal Security
9.1.2. The material limits of taxation. In particular:
9.1.2.1. Principle of fiscal equality.
9.1.2.2. The fiscal consideration of the family.
10.Community law
11. International Conventions
12. Laws
13.Regulations
14. Custom. Contracts, Jurisprudence and the doctrine.

INTERPRETATION, INTEGRATION AND EFFECTIVENESS OF FISCAL LAW
15.Interpretation and integration of legal and fiscal rules. Anti-abuse clauses.
16. Temporal efficacy of legal and fiscal rules. The constitution and retroactivity of taxes.
17. Space effectiveness. The principle of territoriality. International double taxation.

THE FISCAL LEGAL RELATIONSHIP
17.Legal tax relationship
17.1.Complexity of the tax legal relationship
17.2.The tax liability
18. Parties of the tax legal relationship
18.1.Tax Creditor
18.2.Liable persons – taxable persons
18.2.1.Contribuent, debtor of tax and taxable person
18.2.2.The personality and tax capacity
19.The tax substitution
19.1.Notion and species
19.2.Legal regime.
20.The tax liability
20.1. Legal regime. Some cases of tax liability
21. Tax liability transfer
21.1.Subrogation in the rights of the Public Treasury
21.2.Fiscal succession.
21.3. Assignment of securitization credits
22. The extinction of the tax liability
22.1 Compliance
22.2.Other ways of extinguishing the tax obligation
23. Guarantees of the fiscal obligation
23.1.General guarantee
23.2.Personal guarantees


INDIVIDUAL INCOME TAX (IRS)
24. The incidence
24.1. Personal Incidence - Personal Scope. Individuals. The taxation of the family.
24.2. Real incidence - Effective Scope. Income Categories
25. Negative delimitation of incidence
26. Determination of taxable income

Evaluation Type

Two written tests.

Teaching Resources

n.a.

Sustainability Objectives

Keywords

Taxes. Taxation. Tax. Rate.

Main Bibliography

Author CASALTA NABAIS, José
Title Direito Fiscal
Edition 10ª ed.
Place Coimbra
Editor Almedina
Year 2017
Author PIRES, Manuel e CALÇADA PIRES, Rita
Title Direito Fiscal
Edition 5.ª ed. corrigi
Place Coimbra
Editor Almedina
Year 2018
Author JOÃO CATARINO, Ricardo e BRANCO GUIMARÃES, Vasco
Title Lições de Fiscalidade (Vol.I)
Edition 6ª ed.
Place Coimbra
Editor Almedina
Year 2018

Complementary Bibliography

Author LEITE CAMPOS, Diogo e outros
Title Lei Geral Tributária - Anotada e Comentada
Edition 4ª ed.
Place Lisboa
Editor Encontro da Escrita
Year 2012
Author DUARTE MORAIS, Rui
Title Sobre o IRS
Edition Reimpressão da
Place Coimbra
Editor Almedina
Year 2016