Curricular Unit:Code:
Tax Law987DFIS
Year:Level:Course:Credits:
2UndergraduateBusiness Sciences5 ects
Learning Period:Language of Instruction:Total Hours:
Portuguese/English65
Learning Outcomes of the Curricular Unit:
The curricular unit equips students with the instrumental and theoretical-practical skills, essential for understanding the tax system.
At the end of the semester, students must:
1. Understand the national tax legal system and its articulation with international taxation and the rules of the European Union.
2. Learn and master all elements of the legal tax relationship.
3. Know the structure of tax benefits and tax planning.
4. Cover the entire structure of tax justice whether analysed in the administrative or jurisdictional aspects.
Syllabus:
1. The international sources of Tax Law and the European Union of Tax Law:
1.1. Special relevance to international double taxation;
1.2. Main methods and model convention to avoid international double taxation;
2. The legal-tax relationship:
2.1. Definition;
2.2. Subjects:
2.3. Object;
2.4. Constitution;
2.5. Extinction;
3. Tax benefits;
3.1. Tax benefits and state aid;
4. Tax planning as a means of minimizing tax burdens
4.1. Special reference to fraud, evasion and tax planning;
5. Tax justice - lato sensu
5.1. The tax procedure:
5.1.1. Structuring principles;
5.1.2. Administrative-tax procedures in particular:
5.1.2.1. Binding information;
5.1.2.2. Direct assessment;
5.1.2.3. Indirect assessment;
5.1.2.4. The billing procedure;
5.1.2.5. Graceful complaint;
5.1.2.6. Hierarchical resource;
5.2. The tax process:
5.2.1. The principles of the tax process;
5.2.2. Study of tax processes:
5.2.2.1. The judicial challenge process;
5.2.2.2. The tax enforcement process.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
So that at the end of the semester the student will be able to (1) Master all the structuring conceptualization of the legal-tax system, (2) understand the relationship of Tax Law with other branches of Law, especially with those connected to economic agents , (3) assimilating the national tax system (4) seized and mastered all elements of the legal-tax relationship, (5) knowing the structure of tax benefits and (6) encompassing the entire structure of tax justice, whether analysed in the administrative aspect , whether jurisdictional, the syllabus contents were structured in order to contemplate all the knowledge to be acquired. Thus, to respond to that desire, the following syllabuses were integrated: Item (1) - item 1; Item (2) - item 2; Item (3) - item 3 and 4; Item (4) - items 5.
Teaching Methodologies (Including Evaluation):
Teaching Methodology - Starting from an expository methodology of the legal, doctrinal, and jurisprudential conceptualization of the syllabus, a practical methodology is also integrated in which case studies presented by the professor and the students are analysed, whether they are integrated in group work or individually developed. This whole cognitive process of learning and the practical application of the acquired theoretical knowledge is accompanied by encouraging students to research and promote their autonomous study. It is intended, therefore, a “know-how” added to a “know-how”.
Continuous assessment - During the classes, two written tests are carried out, each with a weighting of 50% for the final grade. In each test the student must obtain a minimum grade of 7,5 (seven and a half) values. Final Exam - Written exam lasting 2 hours and with a total weight of 100%.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The evidence that the teaching methods are adapted to the objectives proposed in this Course, stands out for the fact that, in each class, we start from an expository methodology of the legal, doctrinal and jurisprudential conceptualization of the syllabus, in which all the themes are explained of the program, to then make practical cases on the subject in the classes, leading that in the end the student has achieved the knowledge, skills and competences outlined.
Reading:
1. Códigos Tributários - Edição Universitária, Editora: Almedina, 20ª Edição, Ano: 2021, ISBN: 9789724091082;
2. Jónatas E. M. Machado, Paulo Nogueira da Costa, Manual de Direito Fiscal – Perspetiva multinível, Editora: Almedina, 3.ª Edição, Editora – Almedina, Ano de 2019, ISBN: 9789724081090;
3. Manuel Henrique de Freitas Pereira, Fiscalidade, Editora: Almedina, 6ª Edição - Reimpressão 2020, Editora – Almedina, ISBN: 9789724075563;
4. Casalta Nabais, J., Direito Fiscal, Almedina, Coimbra, 2017.