IPLUSO 18869

Declarative Procedures

• ApresentaçãoPresentation

  It is a UC that will enable students to know and understand the procedural steps of declaratory scope that they will need to carry out in the development of their functions, both at the administrative and tax levels. This curricular unit is therefore an indispensable tool for future professionals to find themselves fully equipped to be able to perform their day-to-day work within the scope of the functioning and organization of the respective Public Administration, with special priority for the tax nature, something that in its This majority is a relevant gap for those who are already working in the area of ¿¿the course.
• ProgramaProgramme

  - Procedures and respective constitutional principles; -  Principles of Public Administration and Administrative Procedure; - Administrative Procedure, respective phases and citizens' guarantees; -  Tax constitution, tax system and taxes - the tax in particular: - Legislation and Public Tax Administration; - Tax procedure: concept, object, subjects, general principles and phases; - Settlement procedure and the tax act; - Tax inspection procedure; - Taxpayers' guarantees within the scope of the tax procedure; - Connection between procedure and tax litigation; - Major tax declaration procedures.
• ObjectivosObjectives

  - Understand the way in which the bodies that exercise public powers act, through the identification of the main legal principles that shape their actions; - Know the various bodies and entities with which it will be necessary to make professional contacts as well as their modes of operation, organization and connection; - Mastering and handling the respective legislation related to the various stages of the declarative procedures; - Know and know how to move in the various stages of the declarative procedures; Know, know how to discern and use the necessary acts and documentation within the scope of declarative procedures; - Understand and know how to apply the various guarantees of citizens and taxpayers in their favor in conflict with the Public Administration.
• BibliografiaBibliography

  AMARAL, Diogo Freitas do. Curso de Direito Administrativo. Volume II. 4ª Edição. Reimpressão. Almedina. 2020 FURTADO, Miguel. Progressividade ou Proporcionalidade em sede de IRS, no âmbito da justiça social? Revista Minerva Universitária. 2024 FURTADO, Miguel. Direitos Fundamentais: Com ou Sem Hierarquia? Revista Minerva Universitária. 2023 FURTADO, Miguel. Estado Fiscal enquanto Sinónimo de Liberdade. ISG. 2022 FURTADO, Miguel. Caraterização da Administração Pública. Universidade Lusófona. 2020 FURTADO, Miguel. Hierarquia das Leis. ISG. 2022 NABAIS, José Casalta. Direito Fiscal. 11ª edição, Almedina. 2019 ROCHA, Joaquim Freitas. Lições de Procedimento e Processo Tributário. 2ª edição, Almedina. 2019 SOUSA, Domingos Pereira de Sousa, Direito Fiscal e Processo Tributário, Coimbra Editora. 2013 Constituição da República Portuguesa Código do Procedimento Administrativo Lei Geral Tributária Código do Procedimento e do Processo Tributário  
• MetodologiaMethodology

  Teaching methodologies: a) Interactive classes, with oral, textual and graphic presentation of the subject, accompanied by participation and discussion of the topics taught. b) Research and individual/group work. c) Resolution of practical cases. Knowledge assessment method: The assessment of knowledge will be based on the weighting of three aspects: a) Preparation and presentation of works and respective debate in class: 20% b) Class participation, including debates on the presentation of the work, resolution of practical cases and individual oral tests: 20%. Attendance is a prerequisite for continuous assessment. Note: The student must be present in 75% of classes c) Taking a main written test (60%): January 8th 2025 at class time.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não