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Tax Law

Code 12110
Year 3
Semester S1
ECTS Credits 6
Workload TP(60H)
Scientific area Ciências Sociais e Jurídicas
Entry requirements - Mastery of the portuguese language
Mode of delivery Theoretical and Practical
Work placements Not applicable
Learning outcomes 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.
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
- 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
Main Bibliography BASIC BIBLIOGRAP:
- 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, ...
- 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.
Language Portuguese. Tutorial support is available in English.


Last updated on: 2021-01-22

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