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Presentation
Presentation
Present the specific legal discipline of Tax Law. Resuming previously acquired knowledge in Civil Law and focusing on the specificities of Tax Law, with emphasis on constitutional provisions and the discipline of the legal-tax relationship.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULP288-5572
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
I - Tax Law: Introductory Concepts 1. The State's financial activities 2. Concept, nature and autonomy of Tax Law II - Taxes and related instruments. III - Sources of tax law: the effectiveness of tax provisions, creation, interpretation, application in time and space, IV - Tax Legal Relation: process parties, subject, taxable event and guarantees of tax creditor. V - Tax System - general overview and specific analysis of Personal Income Tax.
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Objectives
Objectives
Objective 1 - To understand the meaning and specifics of Tax Law and its connection with all other areas of Law. Objective 2 - To understand and assimilate the fundamental concepts of tax, fee, special contributions, and related matters. Objective 3 - To understand and assimilate the procedure for creating taxes, their constitutional framework, and the interpretation and application of tax rules over time and across different contexts. Objective 4 - To understand and assimilate the legal regime of Tax Legal Relations, its specifics, and the responsibility for paying tax debts - to understand the specifics of the assessment and collection procedure. Objective 5 - To understand and assimilate the logic inherent in the Tax System, and in particular, the functioning of the IRS.
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Teaching methodologies
Teaching methodologies
Depending on the lesson topic, simulations and debates may be used during class, along with analysis of case law, case studies, flipped classroom sessions, and the completion of (at least) one procedural document. The evaluation process takes place in two ways: 1- Continuous assessment: 2 written tests (weighted at 50% each one). Students with a special status provided by law or by regulations that exempts them from mandatory class attendance must inform the Professor 90 days before the end of classes so that another form of work or follow-up can be arranged. 2. Final assessment: written test (100%) according to the current regulations.
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References
References
ANJOS, M. R.; Araújo, A. M; Dias, S- L.; Fernandes da Costa, S.; Rocha, A. P. (2026) MANUAL DE DIREITO FISCAL. Editora de Ideias. ISBN: 9789899160767 NABAIS, J. C. (2019) Direito Fiscal, 11ª Edição. Almedina. Coimbra,. EAN 9789724078755 " (2020) - O DEVER FUNDAMENTAL DE PAGAR IMPOSTOS - Contributo para a compreensão constitucional do estado fiscal contemporâneo. Ed. Teses. Almedina. Coimbra. ISBN 9789724011158 " (2002) O PRINCÍPIO DO ESTADO FISCAL. Coimbra Editora ROCHA, A. S. ROCHA, A. SOARES da (2023) ADMINISTRAÇÃO, FINANÇAS E JUSTIÇA NO ESTADO SOCIAL - A história e a atualidade do contencioso tributário associadas à sua representação Ed. Quid Juris. ISBN 9789727249336 " (2026) O DIREITO FISCAL: análise dogmática e conceptual. Quid Juris - VASQUES, S. (2022) Manual de Direito Fiscal. 2ª Ed. Reim Almedina. Coimbra. ISBN 97897240766 Legislação Fiscal (2026)
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
1º Teste de avaliação
a meio das aulas
50%
2º Teste de avalição
antes da conclusão das aulas
50%
Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...
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Mobility
Mobility
Yes
