Class Tax Law II

The subject of the course is the advanced study of the Portuguese Tax System, of the constitutional principles in the taxation of families and companies (as well as of sustainable taxation), and analysis of the most relevant judicial decisions. The course will cover, in a sistematic manner, the following Portuguese taxes: (i) Imposto sobre o Rendimento das Pessoas Singulares (IRS), (ii) Imposto sobre o Rendimento das Pessoas Coletivas (IRC), (iii) Imposto sobre o Valor Acrescentado (IVA), (iv) Imposto Municipal sobre Imóveis (IMI), (v) Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT), (vi) Imposto do Selo (IS).

Not applicable

1. The tax system in the Portuguese Constitution. The tax reforms of the sixties and eighties. The recent reform of wealth taxation. 2. The IRS and IRC: Incidence and exemptions. Fiscal transparency regime. Determination of the tax base. Simplified regime. Autonomous taxation. 3. IMI and IMT and stamp duty on free broadcasts. 4. VAT. Fee Schemes. Incidence. Exemptions. 5. The settlement and tax inspection procedures; binding information; enforcement of the anti-abuse clause. 6. The tax enforcement process. 7. Tax infractions. Crimes and administrative offenses. 8. Taxpayer guarantees. 9. Non-impugnative means. The right to information, the right to a prior hearing. The right to reasoning. 10. Challenging means. The complaint and the appeal. The judicial challenge process.

Face-to-face and participated classes. Personal work (study, research, etc.). Assessment: participation in classes: 30%; written test: 70%. Method of "inverted classroom" and "cooperative learning".

- SOUSA, Domingos Pereira de. Direito Fiscal e Processo Tributário, Lisboa: Edições Universitárias Lusófonas, 2022 - SOUSA, Domingos Pereira de. "Processo Tributário". Comentário da Convenção Europeia dos Direitos Humanos e dos Protocolos Adicionais, Vol. II, 1252-1281. Lisboa: Universidade Católica Editora, 2019.  - NABAIS, Josá Casalta, Direito Fiscal, 11a ed., Coimbra: Almedina, 2018 - DOURADO, Ana Paula, Direito Fiscal - Lições, 3a ed., Coimbra, Almedina, 2018 - PEREIRA, Paula Rosado. Manual de IRS, 2.a ed., Coimbra: Almedina, 2019 - ROCHA, Joaquim Freitas da, Lições de Procedimento e Processo Tributa¿rio, 5a ed., Coimbra, 2014 - GRAETZ, Michael J./ SCHENK, Deborah H./ ALSTOTT, Anne L., Federal Income Taxation: Principles and Policies, New York, Foundation Press, 2018 - MARTIN QUERALT/LOZANO SERRANO/CASADO OLLERO/TEJERIZO LOPEZ, Curso de Derecho Financiero y Tributario , 28a ed., Madrid, 2018