The seminars on Prescription and Tax Obligations aim to provide a general overview and explanation of the institute of prescription in Tax Law, with an analysis of the legal framework and existing case law on the subject.

PROGRAMME
https://bit.ly/seminarios-pot-p-ii

REGISTRATION*
https://bit.ly/seminarios-pot-ii

*Prior registration is required to obtain certificates.

PROGRAM CONTENT
analysis of case law on the prescription of tax liability;
concept of prescription of the tax obligation versus expiry of the right to assessment;
services covered by the tax statute of limitations; form of knowledge; counting of the statute of limitations period (initial and final term); effect(s) of the interruption of the statute of limitations (analysis of doctrine and case law); causes interrupting the statute of limitations; effect of the suspension of the statute of limitations; causes of suspension of the statute of limitations; consequences of the expiry of the statute of limitations period.

ORGANIZATION
JUsLab/JusGov – Justice and Governance Research Center
CEJUR – Minho Center for Legal Studies
EDUM – University of Minho School of Law

SUPPORT
FCT – Foundation for Science and Technology

COORDINATION
Márcia Antunes Gomes

ORIENTATION
Joaquim Freitas da Rocha

DATES AND TIMES
12/06 | 13/06 | 14/06 – From 6pm to 8pm