Class Tax Law I

The Tax Law I course aims to provide students with theoretical and practical knowledge of Portuguese tax law. The classes focus fundamentally on learning the structural principles of Portuguese tax law and their implementation in current tax legislation.

Not applicable

1. Concept 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 phases of the tax. 5. Tax classifications. 6. The fundamental principles of tax law in the CRP and the LGT. 7. The principle of tax legality. The ability to pay principle. 8. Sources of Portuguese tax law and international and European sources. 9. Interpretation, Integration and Effectiveness of Tax Law. 10. The Tax Legal Relationship. The subjects and the object. 11. The binding or discretionary action of the Tax Administration. 12. Taxpayers' Guarantees. General introductory considerations.

Face-to-face and participated classes. Personal work (study, research, etc.). Semester evaluation: class participation: 30%; 1 written test: 70% Use of Powerpoint presentations.

- NABAIS, José Casalta, Direito Fiscal, 8a ed., Almedina, Coimbra, 2018 Universidade de Coimbra, 2015 - DOURADO, Ana Paula, Direito Fiscal - Lições, 3a ed., Coimbra, Almedina, 2018 - SOUSA, Domingos Pereira de, Direito Fiscal e Processo Tributa¿rio, Coimbra, Coimbra Editora, 2013 - ROCHA, Joaquim Freitas da, Lições de Procedimento e Processo Tributa¿rio , 5a ed., Coimbra, 2014 - SILVA, Suzana Tavares da, Lições de Direito Direito Fiscal. Teoria Geral, 2a ed., Imprensa da - TEIXEIRA, Glória, Manual de Direito Fiscal, 4a ed., Coimbra, Almedina, 2016