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Tax Law

Code 12701
Year 3
Semester S1
ECTS Credits 6
Workload TP(60H)
Scientific area Ciências Sociais e Jurídicas
Mode of delivery Face-to-face Theoretical and Practical
Work placements Not applicable
Objectives and Learning outcomes of the Course Unit Provide, to future graduates in Management and Economics, a set of skills that enable them to understand the fiscal problems and the Personal Income Tax, in particular, thus preparing them to meet the needs of the business world in this field. 1. Know, understand and interpret the basic concepts of tax law.
2. Mastering the knowledge of the IRS Code and tax benefits associated with it.
3. Be able to calculate the tax and prepare and complete tax returns for IRS.
Course unit contents/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
Recommended or required reading Basic bibliography:
- Nabais, J. C. (2010). Direito Fiscal. Coimbra: Edições Almedina, Lda. (EG-2.6/00055)
- General Tax Law - LGT.
- Code of the Personal Income Tax - CIRS
- Statute of Fiscal Benefits - EBF
- Legislation Complementary and Detached Accessory
- Understanding from AT (ex-DGCI), Circulars, ...

Additional References
- Campos, Diogo Leite. Lei Geral Tributária: Comentada e Anotada. Lisboa: VISLIS, 1998. (EG-2.6/00035)
- Carlos, Américo Brás, et al. “Guia dos Impostos em Portugal 2010”. Lisboa: Quid Júris, 2010. (EG-2.6/00054)
- Lima Guerreiro, A.B., et al, “Guia do Fisco”. Edição INFORFI
Planned learning activities and teaching methods Theoretical-practical classes, with the study of tax codes and tax law supplementary to them, combined with the presentation of examples and case studies of their application.
Assessment methods and criteria - 1º Teste: 25% - dia 13 de novembro de 2017
Matéria:
. Conceitos Teóricos Introdutórios de Direito Fiscal
. Incidência Pessoal de IRS
- Trabalho: 15% - Prazo limite de entrega: dia 04 de janeiro de 2018
Matéria:
. Cálculos e preenchimento da Declaração Modelo 3
- 2º Teste: 60% - dia 08 de janeiro de 2018
Matéria:
. Princípios do Direito Fiscal (25%)
. IRS (75%)
- Exames:
Matéria:
. Princípios do Direito Fiscal (25%)
. IRS (75%)
Language Portuguese. Tutorial support is available in English.
Last updated on: 2016-06-21

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