Tax Law
Objectives
In terms of general learning, it fosters the development of intellectual 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 finalist 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.
General characterization
Code
28110
Credits
6
Responsible teacher
Available soon
Hours
Weekly - Available soon
Total - 168
Teaching language
Available soon
Prerequisites
Available soon
Bibliography
Law Perspective
- Direito Fiscal. Manuel Pires e Rita Calçada Pires. Coimbra: Almedina, 2016, 7ª ed. (reimpressão)
- Direito Fiscal. José Casalta Nabais. Coimbra: Almedina, 2019, 11ª ed.
- Teoria Geral da Relação Jurídica Tributária. Joaquim Freitas Rocha e Hugo Flores da Silva. Coimbra: Almedina, 2017
- Manual de Direito Fiscal. Sérgio Vasques. Coimbra: Almedina, 2018, 2ª ed./2019 - reimpressão da 2ª ed.
- Direito Fiscal - Lições, Ana Paula Dourado. Coimbra: Almedina, 2019, 4ª ed.
- Lições de Fiscalidade - Volume I - Princípios Gerais e Fiscalidade Interna. João Catarino e Vasco Guimarães (coord.). Coimbra: Almedina, 2019, 6ª ed.
- 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)
- Teoria fiscal. J. Albano Santos. Lisboa: Instituto Superior de Ciências Sociais e Políticas, 2013
- Fiscalidade. Manuel Henrique de Freitas Pereira. Coimbra: Almedina, 2018, 6ª ed.
Teaching method
To understand the complexity of the distinction between taxes and other financial forms there is a CASE STUDY
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)
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
To demonstrate the complexity of the differentiation between evasion and aggressive fiscal planning, ANALYSIS OF AGGRESSIVE TAX PLANNING Factsheet
To test the understanding of the legal tax rules and the consequence of their interpretation and application, long and detailed EXERCICE
Under the IRC model analysis 22
Evaluation method
Option 1: Final exam
Option 2: Class orality (30%) + Final exam (70%)
Subject matter
I. GENERAL PART: TAXATION & PUBLIC FINANCES & CONSTITUCIONAL AND LEGAL SYSTEM: GENERAL TAX THEORY
II.TAX SYSTEM
III.Personal INCOME TAX & Corporate INCOME TAX