| 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 students with an approach to legal analysis in the field of tax law, aimed at clarifying the content of certain legal and tax concepts, providing them with theoretical and practical knowledge of Portuguese tax law, its structure and principles and their materialisation in tax law, and equipping them with essential knowledge to understand the legal tax relationship and taxes, in order to prepare them to respond to the tax needs of the business world.
- Know, understand, and interpret the fundamental concepts of Tax Law.
- Master the knowledge about the IRS 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
- The financial activity of the State; financial, tax and fiscal law and the main sources of public revenue.
- The Sources of Tax Law and the Hierarchy of Laws
- Interpretation and Integration of Tax Laws
- Application of Tax Law in Time and Space:
THE TAX
- Definition; characteristics, elements, phases and classification criteria
THE TAX LEGAL RELATIONSHIP
- The taxable event.
- The subjects.
- The object.
- The constitution, alteration and extinction of the tax legal relationship.
- Guarantees.
THE PORTUGUESE TAX SYSTEM
- Characterisation of the main taxes in force.
THEORETICAL-PRACTICAL STUDY OF THE IRS
Main characteristics of the IRS
Incidences: Personal and Real
Determination of the Taxable Amount
Calculation of the Collection
Accessory Obligations
The main Tax Benefits
The main Tax Returns
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Main Bibliography |
BASIC BIBLIOGRAPHY:
- Support manual provided by the teacher, in the form of slides, available on UBI's Moodle platform
- Nabais, J. C. (2019). “Direito Fiscal”. Coimbra: Edições Almedina, S.A.
- Dias, S.L. (2022). Direito Fiscal Casos práticos resolvidos. Coimbra. Gestlegal.
- Pereira, P.R. (2023). Manual de IRS, Editora Almedina.
- 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. (2016). Lei Geral Tributária: Comentada e Anotada. Coimbra: Edições Almedina, S.A..
- Carlos, Américo Brás, et al. (2024). Guia dos Impostos em Portugal 2023. Lisboa: Quid Júris.
- Catarino, J.R., Guimarães, V.B. (2021). Lições de Fiscalidade. Coimbra: Edições Almedina, S.A.
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Teaching Methodologies and Assessment Criteria |
- Frequency assessment:
1st Test: written test, with consultation, on 14/04/2025, weighting 25% in the final grade
2nd Test: written test, with consultation, on 06/06/2025 (date set by the DGE), with a weighting of 60% in the final grade
1 Group work on a practical exercise simulating the submission of the IRS model 3 income tax return, with a weighting of 15% in the final grade, to be submitted on the course unit's moodle platform, with a deadline for submission by the date of the 2nd written test.
FINAL CLASSIFICATION:
- >= A 10 - PASS
- < 10 marks - FREQUENCY
- Exam assessment:
One written exam test, taken at a time to be determined, without consultation 100%.
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Language |
Portuguese. Tutorial support is available in English.
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