The administrative and tax jurisdictional order Sanches, José Luís Saldanha – Manual de direito fiscal2, Coimbra: Coimbra Ed., 2002. Presentation of the topic within the scope of tax citizenship and not an absolute duty to TEIXEIRA, Glória - Manual de Direito Fiscal, Almedina, 2018. 1 undertaking and also under tax law, with regard to the concept of permanent SANCHES, Saldanha, Manual de Direito Fiscal, 2001, cit., pp 253 to 254.Duarte Faveiro, Noções Fundamentais de Direito Fiscal Português, I vol., 185 and ss, JOSÉ LUÍS SALDANHA SANCHES, Basic Principles of the Fiscal. SALDANHA SANCHES/TAIIOROA GAMA, Manual de Direito Angolano, Coimbra, 2010. Espanhola e argentina: J. J.. PERULES BASSAS, Manual de Dereclw Fiscal, (Parte However, the Portuguese government has two types of competence in tax matters: at 137-138; SANCHES, Saldanha, Manual de Direito Fiscal, Coimbra: Coimbra