Taxation II
Cod: 61053
Department: DCSG
Scientific area: Management
Total working hours: 156
Total contact time: 15

This course aims to expose under an integrated manner the mechanisms available to citizens / taxpayers to guarantee their rights under the tax legal relationship. Consideration will be given to the rules that support mechanisms addressed in an eminently practical perspective, and as well, the rules governing the tax inspection procedure.

Juridical relationship
Taxation processes
Tax processes
Fiscal rights and duties

  • Identify the elements of the tax legal relationship, as well as its constitution, change and extinction;
  • Knowing the means of defense available to the taxpayer of the tax legal relationship

1. Tax Legal Relationship (elements, subject, object and fact)
2. Guarantees of the Taxpayers
3. Constitution and amendments of the tax legal relationship.
4. Termination of the tax legal relationship
6. Supplementary Scheme Procedure of the Tax and Cusoms Inspection

• Manual de Direito Fiscal perspectiva multinível, Jonatas E. M. Machado, Paulo Nogueira da Costa, Almedina, 2019, 3.ª edição, (págs. 503 a 576)

• Lei Geral Tributária

• Código de Procedimento e de Processo Tributário

• Regime Complementar do Procedimento de Inspeção tributária

• Lições de Procedimento e Processo Tributário, Joaquim Freitas da Rocha, 8.ª edição. Almedina 2021

• Marreiros, José Manuel Martins, Sistema Fiscal Português, Códigos Fiscais e outra Legislação fundamental, Coleção Direito/Fiscalidade, 18.ª Edição, Lisboa, Áreas Editora, 2021


Continuous assessment is privileged: 2 or 3 digital written documents (e-folios) during the semester (40%) and a presence-based final exam (p-folio) in the end of the semester (60%). In due time, students can alternatively choose to perform one final presence-based exam (100%).