Auditing and Taxation
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL
Provide students with a general overview of tax law focusing primarily on the study of its administrative components (procedure) and litigation (process), with reference to the acts in time. Alternative means of solving conflicts and Tax Offences.
Part I ? Introduction
1. Financial law and tax law
2. Substantive tax law and tax law adjective
3. The tax activity.
4. The tax jurisdiction.
5. Ensure function of tax justice.
6. Characteristics of the tax law adjective.
7. The Portuguese System adjective tax law
Part II ? Deadlines
1. The requirement of a time limit of legal situations.
Part III - The tax procedure
2. Procedural steps
3. Principles of tax procedure.
4. Actors in the procedure.
5. Tax procedures in particular
5.1. Informational in nature procedures
5.2. Assessment procedures
5.3. Recognition procedures of tax benefits
5.4. Elision procedure of assumptions
5.5. Settlement procedure
5.6. Settlement procedure
5.7. Impugnation procedures
5.7.1 . Proc. revision of the taxable amount fixed by indirect methods
5.7.2 . Review procedure of tax acts
5.7.3 . Procedure of administrative claim
5.7.4 . Internal appeal procedure.
Part IV - The tax process
1 - Framework of the tax process
2 - Principles Structuring.
3 - Actors in Tax Case
4 - Remedies:
4.1. The judicial review process
4.2. The special administrative action
4.3. The action for recognition of a right in tax matters.
4.4. The tax foreclosure process
4.5. Precautionary litigation
5. Appeal against decisions of the tax courts.
Part V - Tax Violations
1. General Principles
2. Tax Crimes
2.1. Common Tax Crimes
2.2. Tax crimes
3. Tax Criminal Procedure
4. Offences Tax.
5. The Rules of Administrative Offences Tax
Part VI - Alternative conflict resolution in taxable income
1. The voluntary arbitration as an alternative means of conflict resolution in tax matters and their relationship with the constitutional principles.
2. Alternative means of conflict resolution in tax matters
3. The tax arbitration.
Two mid-term tests or Final exam.
Method of interaction
Lectures including topic exploration and class debate
Software used in class