Class Tax Law I

The discipline of Tax Law I aims to provide students with theoretical and practical knowledge about law Portuguese tax. The classes focus fundamentally on learning the structuring principles of Portuguese tax law and its implementation in the current tax law.  

Not applicable

1. Notion and scope of Tax Law 2. The autonomy of Tax Law 3. The general theory of taxes. The concept of tax and related figures 4. The tax phases 5. Tax classifications 6. The fundamental principles of Tax Law in CRP and LGT 7. The principle of tax legality and the principle of contributory capacity 8. The sources of Portuguese tax law and international and European sources 9. Interpretation, integration and effectiveness of Tax Law 10. The legal-tax relationship: The subjects and the object 11. The linked and/or discretionary action of the tax and customs authority 12 Taxpayer guarantees (introductory general considerations)

Use of AI in accordance with pre-established requirements.

SOUSA, Domingos Pereira de, Direito Fiscal e Processo Tributário, Coimbra, Coimbra Editora, 2013 TEIXEIRA, Glória, Manual de Direito Fiscal, 4a ed., Coimbra, Almedina, 2016 SILVA, Suzana Tavares da, Lições de Direito Fiscal, Teoria Geral, Imprensa da Universidade de Coimbra, 2015. ROCHA, Joaquim Freitas da, Lições de Procedimento e Processo Tributário , 5a ed., Coimbra, 2014. NABAIS, José Casalta, Direito Fiscal, 8a ed., Almedina, Coimbra, 2018. DOURADO, Ana Paula, Direito Fiscal - Lições, 3a ed., Coimbra, Almedina, 2018