Editor Coimbra Editora
Author(s) Joaquim Freitas da Rocha
Year 2014
Availability for sale
Synopsis These “Lessons” result from academic work and reflection within the framework of tax law disciplines, trying to systematically and theoretically frame institutes that were traditionally seen as mere practical issues, devoid of scientific-legal dignity, and simply treated with services by stakeholders unprepared. They are based, as in previous editions, on the tripartite structure “Introduction – Procedure – Process”, to which are added complementary nuclei but which are considered relevant (alternative dispute resolution and deadlines). Moreover, they maintain the purpose of scientific assertion of adjective tax law, which is the task of the Academy, which still has the undeniable function of creating and disseminating knowledge, but to which the precious contributions of jurisprudence and of each tax administration.