Learning outcomes of the curricular unit

Students are expected to have their first contact with the Portuguese Tax Litigation System. Beginning with the concept of “tax assessment”, the seminar will focus on the major non-contentious guarantees and the main administrative and judicial procedures. Reference will be made to the tax execution procedure. At the end of the seminar students must be able to recognize the essential characteristics of the Portuguese Tax Litigation system.

Syllabus

1. Tax administrative procedure and tax judicial procedure.
1.1. Tax administrative procedure.
1.2. Tax judicial procedure.

2. The concept of “tax assessment”.

3. Non-contentious guarantees.
3.1. Right to information.
3.2. Obligation to state reasons and right to be notified.
3.3. Right to prior hearing.
3.4. Expiry of the right to assessment and time-barring of tax debts.
3.5. Right to indemnity interests.

4. Administrative Procedures.
4.1. The principle of unitary challenge of decisions issued by the tax authorities.
4.2. Administrative Claim (“Reclamação Graciosa”).
4.3. Administrative Appeal (“Recurso Hierárquico”).
4.4. Revision of Tax Measures (“Revisão “do ato tributário”).

5. Judicial Procedures.
5.1. Jurisdiction duality and court’s hierarchy (mention). 
5.2. Object and scope of the judicial tax procedure.
5.3. Forms of judicial procedure.

6. Judicial appeals regulated by the Portuguese Administrative and Judicial Tax Procedure Code (“Código de Procedimento e Processo Tributário)