Learning outcomes of the curricular unit

Initial contact with tax process and procedure 
Systemic study of the steps involved in the main forms of tax procedures 
Introduction to forensic practice in this area

Syllabus

1 - Tax Procedure
1.1 - Its “privatization” 
1.2 - Basic principles 

2 - Procedural Subjects
2.1 - Tax Administration
2.2 - Taxable Persons
2.3 - Legitimacy

3 - Structure
3.1 - Initiation of proceedings
3.2 - Inquiry
3.3 - Inquisitorial principle
3.4 - Evidence
3.5 - Decision

4 - Procedural acts
4.1 - Deadlines

5 - Notices

6 - Procedures foreseen in the law

7 - Judicial tax procedure 
7.1 - Principles

8 - Tax Courts
8.1 - Competence

9 - Parties
9.1 - Private person
9.2 - Representative of the Tax Authority and Public Prosecutor

10 - Forms of Procedure
10.1 - Claim
10.2 - Special administrative proceedings 
10.3 - Interim protective measures and procedures 
10.4 - Other procedural forms
10.5 - Enforcement of final decisions 
10.6 - Judicial “appeals” in tax enforcement procedure 

11 - Court actions

12 - Compensatory interest 

13 - Tax Arbitration