| Code |
14015
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| Year |
2
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| Semester |
S2
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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 |
- Proficiency in Portuguese Language.
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Mode of delivery |
Face-to-face Theoretical and Practical
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Work placements |
Not applicable
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Learning outcomes |
To provide the student with an approach to legal analysis in the field of Tax Law, aimed at clarifying the content of certain legal-fiscal concepts, providing them with theoretical and practical knowledge about the Portuguese tax law, its structure and principles and its materialization in tax law, and providing you with essential knowledge to understand the tax legal relationship and taxes, in order to prepare you to respond to the needs tax in the business world.
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Syllabus |
Principles of Tax Law:
The financial activity; tax law and the main sources of government revenue
The hierarchy of laws.
Interpretation and Integration of the shortcomings
Tax law in time and space
The tax: definition; elements; phases; classification criteria
The tax legal relationship: The taxable event; The subjects; The object; The constitution, modification and extinction; Guarantees
Portuguese tax sistem: brief characterization of the existing taxes
- Theoretical-practical study of the IRS
Main characteristics of the IRS
The Incidences: Personal and Real
Determination of the Taxable Matter
Calculation of the Tax Collection
The Accessory Obligations
The main Tax Benefits
The main Tax Declarations
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Main Bibliography |
BASIC BIBLIOGRAPHY:
Support material provided by the teacher in the form of slides on the moodle platform.
Nabais, J. Casalta (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
Complementary and Accessory Legislation
The Tax and Customs Authority's (AT) understanding
COMPLEMENTARY BIBLIOGRAPHY:
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 2024”. Lisboa: Quid Júris, 2024.
Catarino, J. & Dourado, Ana Paula “Fiscalidade - Teoria Fiscal e Tributação Interna”. Coimbra: Edições Almedina, Lda., 2024.
Pereira, Manuel Henrique de Freitas “Fiscalidade”. Coimbra: Edições Almedina, Lda., 2023.
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Teaching Methodologies and Assessment Criteria |
2 written tests and 1 group assignment
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Language |
Portuguese. Tutorial support is available in English.
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