Tax Enforcement (Seminar)

3 ECTS / Semester-long / Portuguese

Learning outcomes of the curricular unit

  • Systematized knowledge of tax enforcement proceedings;
  • Critical understanding of the facts in law, jurisprudence and legal theory in this subject matter;
  • Analysis and critical understanding of the principal practical problems raised .G17

 

Syllabus

1. The enforcement order
2. The nature of tax enforcement proceedings 
3. Transfer of asset in lieu of payment
4. Payment in installments
5. Opposition to enforcement proceedings
6. Providing collateral
7. Attachment
8. Third party stay motions
9. Procedural intervention by spouse of debtor
10. Call for attendance of creditors
11. Security guarantees of tax credits
12. Verification and ranking of claims
13. Sale
14. Extinction of enforcement proceedings
15. Transfer of responsibility for tax enforcement

Programs:

Faculty

Faculty - Professor Rui Duarte Morais

Rui Duarte Morais

Full Professor
Licenciatura em Direito pela Faculdade de Direito da Universidade de Coimbra. Doutor em Direito na área das Ciências Jurídico-Económicas pela Escola de…
Programs: