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Tax Law

Objectives

In terms of tax content: Initially, a conceptual approach is centered on the tax as a financial instrument and as  an instrument of economic and social intervention, aiming to capture the tax in
its overall configuration and in interaction with the various areas of public intervention. This course is carried out, in the first line, with the aim of conceptualizing taxation in general terms, based on the constitutional construction and construction present in the General Tax Law. In a second moment, the focus is on a specific concretion, analyzing taxes that high revenue offer to the State: taxes on income, seeking to trace its internal functioning and calculation model, arising from the legal options established. In terms of general learning: It is intended to foster the development of intelectual abilities in its capacity to understand and critically evaluate the tax phenomenon. Recognize the fundamental concepts underlying Tax Law and Tax: Distinguish the different types of taxes from each other, prioritizing the analysis on the legal regime of the tax; Identify the objective, subjective and finalistic elements of the tax; Identify the constitutional framework of the tax in which the legal science that studies them concentrates; Recognize the relationship between the legal regime of taxes and the economic and financial elements; Describe the economic impact of the tax; Explain the various steps of the tax.

To determine the characteristics, typologies and fundamental organizations of the tax in Portugal: Identify the existence of a tax system; Characterize the Portuguese tax system and identify the types of taxes that compose it; Recognize and explain the weight of the main taxes in the context of Portuguese public revenues; To discover and show the consequences for fiscal policy of the different weight of taxes; Identify and analyze the influence that the European Union and International Tax Law have on the legal tax regime.

Taking into consideration the legal regime of Personal Income Tax (IRS) and Corporate Income Tax (IRC): Identify and analyze the main stages of the tax, leading to the determination, in concrete, of the final tax payable; Identify and critically analyze the problems arising from the application of the IRS and IRC legal framework.

General characterization

Code

28110

Credits

6

Responsible teacher

DIOGO FEIO

Hours

Weekly - 4.5

Total - 54

Teaching language

Portuguese

Prerequisites

 

public finance law

Bibliography

Law Perspective

  1. Direito Fiscal. Manuel Pires e Rita Calçada Pires. Coimbra: Almedina, 2016, 7ª ed. (reimpressão)
  2. Direito Fiscal. José Casalta Nabais. Coimbra: Almedina, 2019, 11ª ed.
  3. Teoria Geral da Relação Jurídica Tributária. Joaquim Freitas Rocha e Hugo Flores da Silva. Coimbra: Almedina, 2017
  4. Manual de Direito Fiscal. Sérgio Vasques. Coimbra: Almedina, 2018, 2ª ed./2019 - reimpressão da 2ª ed.
  5. Direito Fiscal - Lições, Ana Paula Dourado. Coimbra: Almedina, 2019, 4ª ed.
  6. Lições de Fiscalidade - Volume I - Princípios Gerais e Fiscalidade Interna. João Catarino e Vasco Guimarães (coord.). Coimbra: Almedina, 2019, 6ª ed.
  7. A pedra filosofal fiscal. Da metodologia e do método no Direito Fiscal. Rita Calçada Pires, Fisco, n.º 117/118, Dezembro de 2004, ano XV, pág. 71 e ss (disponível no RUN)

Economic Perspective

  1. Teoria fiscal. J. Albano Santos. Lisboa: Instituto Superior de Ciências Sociais e Políticas, 2013
  2. Fiscalidade. Manuel Henrique de Freitas Pereira. Coimbra: Almedina, 2018, 6ª ed.

Compared Tax Law

  1. Curso de Derecho financiero y tributário. Juan Martin Serrano Queralt; Carmelo Lozano; Gabriel Casado Ollero e José M. Tejerizo Lopez. Madrid: Tecnos, 2015, 26ª ed.
  2. Corso di diritto tributario. Augusto Fantozzi. Torino: UTET, 2012, Edizione IV
  3. Droit fiscal général. Jacques Grosclaude e Philippe Marchessou. Paris: Dalloz, 2017, 11ª ed.
  4. Revenue law. John Tiley. Oxford: Hart Publishing, 2012, 7th ed.

 

Fiscal 2019, coordenação Isabel Rocha e Joaquim Freitas Rocha, Porto Editora, 39ª edição OR http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/

TRIBUNAL CONSTITUCIONAL

Acórdão n. 128/2009, Processo n.º 772/07, de 12 de Março

Acórdão n.º 85/2010, Processo n.º 653/09, de 3 de Março

Acórdão n.º 399/2010, Processo n.º 523/10, de 27 de Outubro 

Acórdão n.º 310/2012, Processo n.º 150/12, de 20 de Junho

Acórdão n.º 617/2012, Processo n.º 150/2012, de 19 de Dezembro

Acórdão n.º 171/2017, Processo n.º 550/16, de 5 de Abril

Acórdão n.º 267/2017, Processo n.º 466/16, de 31 de Maio

Teaching method

Identification of specific strategies for each of the objectives that deserve differentiated approaches to the dialog classes:

To understand the complexity of the distinction between taxes and other financial forms there is a CASE STUDY on the case of contribuição para o audiovisual and an old broadcasting rate. A Normative and jurisprudential analysis will be made: Legal diploma that creates the contribution to the audiovisual: Law no. 30/2003, of August 22 Legal diplomas that alter the Law that creates the contribution to the audiovisual sector, with relevance for the analysis: Decree-Law no. 169-A / 2005, of October 3, and Decree-Law no. 107/2010, of 13 of October Judgments of the Constitutional Court (TC) on the broadcasting rate: Judgment no. 354/98 (Case no. 32/97) & Judgment no. 307/99 (Case No. 1018/98);

To understand the strange doctrine of retrospectivity and its differentiation from the principle of non-retroactivity, a detailed and critical analysis of Judgments of the Constitutional Court (BRAINSTORMING): TC Judgment No. 128/2009 (Case No. 772/2008); Judgment No 85/2010 (Case No 653/09); Judgment TC No 399/2010 (Case No 523/10 and 524/10). On the impact of absolute retroactivity cfr. Judgment no. 171/2017 and vows of TC Judgments no. 671/2012 (Maria Lúcia Amaral) and no. 267/2017 (Lino Ribeiro); In order to identify the weight of taxes in Portuguese society and which taxes are the most relevant from a quantitative point of view, it will be done STATISTICAL ANALYSIS; To describe the various stages of the tax,                                                           construction of CONCEPTUAL MAP and steps, outlining, in simple way and immediate perception, the various stages through which the creation and the calculation of tax pass To demonstrate the complexity of the differentiation between evasion and aggressive fiscal planning, ANALYSIS OF AGGRESSIVE TAX PLANNING Factsheet developed by the Tax and Customs Authority; To test the
understanding of the legal tax rules and the consequence of their interpretation and application, long and detailed PRACTICAL CASE resolution in IRS. Under the IRC model analysis 22. The learning process also presents two additional tools: TWITTER @RitaPirestweet; For the exploration of the ILAB DIGITAL PLATFORM -http: //ilab.cedis.fd.unl.pt. 

Evaluation method

Option 1: Final exam

Option 2: Class orality (30%) + Final exam (70%)

Subject matter

I. GENERAL PART: TAX

 

MODULE 1 - INITIAL NOTIONS

The role of taxes in society and public activity

Previous concepts and fundamental distinctions

Nature and Characteristics of Tax Law

Sources: the national plan, the international plan and the European Union plan. Identification and their relationship

Interpretation, integration and application of tax law: fundamental aspects

 

MODULE 2 - GENERAL TAX THEORY

Tax as a type of tax: concept and differentiation of other taxes - Tax vs. Taxation vs. Financial Contribution. Still the figure of the Special Contribution

 

Key tax ratings: different objects and different functions

 

The tax moments: from the objective and subjective presuppositions to the determination of the quantum to the due fulfillment

 

Importance of tax in the context of public revenue and the issues of tax pressure and tax effort

 

The dark side of taxation: tax planning, tax evasion, fiscal fraud, and the difficult category of aggressive fiscal planning

 

Some of the fundamental principles guiding the tax:

Principle of the Social State of Law and its sub-principles

Subprinciple of fiscal legality

Sub-principle of legal certainty for taxpayers

Sub-principle of proportionality or prohibition of excess tax

Principle of equality in its aspect of the contributory capacity

 

The tax legal relationship: most relevant aspects

Tax liability. Accessory obligations. Subjects of the tax liability. Modification of tax liability. Extinguishment of tax liability. Tax non-compliance. Tax liability guarantees. Taxpayer Guarantees

 

II. SPECIFIC TAXES

 

MODULE 3 - TAX SYSTEM

Notion of the tax system and its main problems

Guiding principles

Description

Portuguese Tax System: composition and structure

Composition (type of taxes)

Structure (statistical analysis)

Pressures outside the Portuguese tax system

Fundamental principles of tax law in the European Union: positive harmonization and negative harmonization

Fundamental Principles of International Tax Law: Neutrality vs. Equity

 

MODULE 4 - INCOME TAX FOR INDIVIDUALS (IRS)

Of real and personal Incidence;

From the calculation of the Collectible Matter;

From the determination of the Collection;

From Deductions to Collection;

Of the final tax calculated.

 

OBS: Tax example to learn how to determine in case the tax due

 

MODULE 5 - COLLECTIVE PEOPLE'S INCOME TAX (IRC)

Of real and personal Incidence;

From the calculation of the Collectible Matter;

From the determination of the Collection;

From Deductions to Collection;

Of the final tax calculated.

Programs

Programs where the course is taught: