| Code |
12110
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| Year |
3
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| Semester |
S1
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| ECTS Credits |
6
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| Workload |
TP(60H)
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| Scientific area |
Ciências Sociais e Jurídicas
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|
Entry requirements |
- Mastery of the portuguese language
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Mode of delivery |
Theoretical and Practical
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Work placements |
Not applicable
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Learning outcomes |
To provide future graduates in Management and Economics with a set of knowledge that enables them to understand the tax issues and the Personal Income Tax in particular, thus preparing them to meet the needs of the business world in this area.
- Know, understand, and interpret the fundamental concepts of Tax Law.
- Master the knowledge about the I.R.S. Code and the Tax Benefits associated with it.
- Know how to calculate the tax and fill out the I.R.S. tax declarations.
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Syllabus |
Principles of Tax Law
- State Financial Activity
- Financial Law, Tributary Law, Tax Law
- What are the main sources of public revenue
- Definition and elements of a Tax
- What are the stages of a tax
- Different criteria for classification of taxes
- Legal Tax Value
- Taxpayers Warranties and Appeal Administrative and Judicial Means
- The Tax Offences
IRS
- Main features of the IRS
- Setting:
- Personal Incidence
- Real Incidence
- Determining the taxable amount
- Calculation of Collection and the deductions to the Collection
- Obligations Subsidiary
- Major Tax Benefits on IRS
- Major Tax Statements on IRS
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Main Bibliography |
BASIC BIBLIOGRAPHY:
- Nabais, J. C. (2019). “Direito Fiscal”. Coimbra: Edições Almedina, Lda.
- Lei Geral Tributária – LGT
- Código do Imposto sobre o Rendimento das Pessoas Singulares – CIRS
- Estatuto dos Benefícios Fiscais – EBF
- Understanding from AT (ex-DGCI), Circulars, ...
ADDITIONAL REFERENCES:
- Pires, José Maria F., et al. “Lei Geral Tributária: Comentada e Anotada”. Coimbra: Edições Almedina,Lda., 2016
- Carlos, Américo Brás, et al. “Guia dos Impostos em Portugal 2020”. Lisboa: Quid Júris, 2020.
- Pereira, Manuel Henrique de Freitas “Fiscalidade”. Coimbra: Edições Almedina,Lda., 2018.
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Teaching Methodologies and Assessment Criteria |
Teaching methodologies:
Classes of a theoretical-practical nature, involving the study of the tax code and its complementary legislation, combined with the presentation of examples and practical cases of its application.
Assessement criteria:
Attendance Evaluation:
- 2 written tests, without access to reference materials, on a date to be determined, each carrying a 50% weight in the final grade, with a minimum passing grade of 7.5 points: 100%.
Exam Evaluation:
- One written exam evaluation test, conducted during the designated exam period, on a date to be determined, without access to reference materials: 100%.
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Language |
Portuguese. Tutorial support is available in English.
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