Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 905624.
Lecturer
- Paulo Jorge Gomes Bragança (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
Not applicable.
Objectives
By the end of the course, students should have acquired a sound knowledge of Tax Law, with a particular focus on its administrative dimension (tax procedure) and contentious dimension (tax litigation), including the rules governing the performance of procedural acts over time and the alternative means of dispute resolution.
Program
I Framework for the Application of Tax Law Principles
II The General Tax Law:
The Tax Order
The Tax Legal Relationship
Tax Procedure
Tax Litigation
III Tax Procedure and Tax Litigation:
Tax Procedure
Judicial Tax Litigation
Tax Enforcement Proceedings
Appeals against Judicial Acts
IV The General Regime of Tax Offences
V The Supplementary Regime Governing Tax and Customs Inspection Procedures
Evaluation Methodology
Students are assessed through two in-course assessment tests, each accounting for 50% of the final grade. A grade of less than 7 out of 20 in the first assessment does not entitle the student to take the second assessment, in which case the student will be required to take the final examination.
Students are deemed to have passed the examination if they obtain a minimum grade of 10 out of 20.
Bibliography
- Campos, D. e Rodrigues, B. e Sousa, J. (2012). Lei Geral Tributária - anotada e comentada. Lisboa: Encontro da Escrita
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Tributários, C. (2026). Códigos Tributários. Coimbra: Almedina
Teaching Method
The theoretical and practical course consists of theoretical lectures and the presentation of practical case studies, fostering debate and discussion of the topics addressed.
Software used in class
Not applicable.
