Taxation III
Cod: 61057
Department: DCSG
Scientific area: Management
Total working hours: 156
Total contact time: 15

The course aims to describe the crimes and offenses in the tax field. Once typified the above violations, the inherent processes and penalties associated with each of them will be described.

Tax infringement
Tax crimes
Tax offences
Tax penalties

    Acknowledge the tax offenses;
    Typify tax crimes, process and associated penalties;
    Typify tax offenses, process and associated penalties;
    Acknowledge and master the legislative articulation associated with RGIT.

1. General Principles
   1.1. Scope
   1.2. Tax offense concept
   1.3. Competition violations
   1.4. Subsistence of the tax liability
   1.5. Subsidiary law
   1.6. RGIT application in space and time
   1.7. Criminal, misdemeanor and civil fines and penalties for
2. Tax Crimes
   2.1. Major penalties for tax crimes
   2.2. Determination of penalty
   2.3. Suspension of the prison sentence
   2.4. Prescription, interruption and suspension of criminal proceedings
   2.5. Pantry and special reduction of sentence
   2.6. Accessory penalties for tax crimes
3. Tax Criminal proceedings
   3.1. Acquisition of the tax crime news
   3.2. Delict and precautionary measures
   3.3. Inquiry
   3.4. Delegated authority
   3.5. Duration, the term suspension and termination
   3.6. The prosecution decision
   3.7. Suspension of the tax criminal proceedings and challenge and opposition sentences
4. Tax Offenses
   4.1 Classification, applicable fines and their amounts
   4.2. Fine measurement
   4.3. Contest offenses
   4.4. Additional sanctions
   4.5. Right to reduction of fines
   4.6. Dismissal and fine attenuation
   4.7. Prescription
5. The process of tax offenses
   5.1. Scope
   5.2 Powers of tax authorities
   5.3. Initiation
   5.4. Report
   5.5. Termination of the procedure and extinction of the fine
   5.6. Process nullity
   5.7.Suspension of the process and res judicata of challenge and opposition sentences
   5.8. Enforcement of fines
   5.9. Cost of proceedings
6. Tax Crimes
   6.1. Common tax crimes
   6.2. Tax crimes
7. Tax Offences

Regime Geral das Infrações Tributárias 
AMORIM, José de Campos, Infrações Tributárias: RGIT e LPFA, Coleção Códigos Anotados e Comentados, Edição 2016, Lexit.
MARREIROS, José Manuel Martins, Sistema Fiscal Português, Códigos Fiscais e outra Legislação Fundamental, Coleção Fiscalidade, 18ª Edição, Lisboa, Áreas Editora, 2021.
Catarino, João Ricardo, Nuno Victorino; Direito Sancionatório Tributário (Anotações ao regime Geral), Almedina. 2020
LEITÃO, Hélder Martins; Regime Geral das Infrações Tributárias - Anotado e Comentado (Edição/Reimpressão 2012), Almeida & Leitão.

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

Very good computer skills; Computer vocabulary; Word
processing; Internet.