Learning outcomes of the curricular unit

Mastering and applying the fundamental principles of tax law in light of the Portuguese Constitution; deepen the relationship between taxes and the respect for fundamental rights; outline the scope of domestic constitutional principles in light of the principle of primacy and consistent interpretation of European Union Law.

Syllabus

The principle of legal certainty and the protection of taxpayers' legitimate expectations, especially interpretative provisions in tax law and the effects of the Court of Justice's preliminary rulings; the principle of equality and the limits of the ability to pay principle; the principle of legality in both its formal and substantive dimensions; taxation and the respect for fundamental rights, particularly freedom to conduct business and the right to privacy; taxation and the right to property in light of the Constitution, the European Convention on Human Rights and public international law.