Class Taxation II

The study of this theme aims to provide a basic knowledge of the fundamental principles of the Portuguese Tax System, in the necessary respect for the fundamental rights of citizens and the technical knowledge considered necessary to solve many of taxpayers problems. The Tax Law, as an autonomous branch of the portuguese law, will be referenced as Public Law and will be well located in the most general scope of our legal system. In addition to a relevant review of the subjet taught in taxation I, will be adressed the Taxation on general expenditure (IVA) and special ( Pigou Taxes), the heritage, corporate income  taxs and taxpayers guarantees. The knowledge acquired will allow students to accompany, understand and criticize the evolution of the Portuguese Tax System as well as the corresponding correlation with other geopolitical areas. .

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1. Principles of the Portuguese Tax System and their mandatory connection with citizens' fundamental rights. 2. Powers and responsibilities of the Bodies of Sovereignty and Public Administration. 3. VAT and its respective tax phases, obligations, rights, and guarantees. 4. Corporate Income Tax (IRC) and its respective tax phases, obligations, rights, and guarantees. 4. PIGOU TAXES - Identify the various PIGOU taxes, their respective types and relevance, as well as their distinct tax phases, rights, and guarantees. 5. Property Taxes (IMT and IMI) and their respective tax phases, obligations, rights, and guarantees. 6. Tax Procedures. 7. Tax Fraud, Evasion, and Avoidance. 8 Local Authorities and Intermunicipal Entities. 9 Taxpayer Guarantees. 10 Portuguese Legal System and Comparative Tax Law.      

Presentation of the subject by the teacher, using real examples, respective legislation, doctrine and jurisprudence. Student participation in class topics and strong interactivity with the teacher and colleagues; Strong correlation of the material taught with reality and current affairs; Presentation of work and subsequent discussion with respective colleagues and corresponding teacher, as well as resolution and case debate. Personal guidance and through technological means by the teacher. Indication of themes in advance. Tutoring and guidance by the teacher regarding the problems to be addressed and developed, with an indication of the bibliography and methodology appropriate to the chosen themes.

Constituição da República Portuguesa Orçamento Estado Lei Geral Tributária Código do Procedimento Administrativo Código do Procedimento e do Processo Tributário Código do IVA e legislação avulsa Código do IRC e legislação avulsa Código do IMI e legislação avulsa Código do IMT e legislação avulsa Código dos Impostos Especiais de Consumo Código do Imposto sobre Veículos Código do Imposto Único de Circulação Estatuto dos Benefícios Fiscais Regime Financeiro das Autarquias Locais e das Entidades Intermunicipais Regime Jurídico Autarquias Locais CARLOS, Américo Brás & Outros (2025). Guia dos Impostos em Portugal 2025, Quid Juris CATARINO, Ricardo & PEREIRA, Paula Rosado (2025). Fiscalidade - Teoria Fiscal e Tributação Interna. 2ª ed. Almedina. GARISO, Clara e LOPES, Telma, (2022) IRC. Rei dos Livros FURTADO, Miguel (2024). Lições de Direito. ISG  NABAIS, José Casalta (2019). Direito Fiscal. Almedina SOUSA, Domingos Pereira de (2022) Direito Fiscal e Processo Tributário. Edições Lusófonas