| Code |
15524
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| Year |
1
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| Semester |
S1
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Juridical Sciences
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Entry requirements |
- Proficiency in Portuguese Language.
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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 SYSTEM: brief characterization of the existing taxes
Tax Planning: concept and related figures
- Legal and Illegal Tax Planning
- Tax Avoidance / Tax Evasion
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Main Bibliography |
BASIC BIBLIOGRAPHY:
- Booklet provided by the teacher, in the form of slides, on the UBI Moodle platform
- Pires, José Maria F., et al. (2015). Lei Geral Tributária: Comentada e Anotada. Coimbra: Edições Almedina, Lda.
- Nabais, José Casalta (2019). Direito Fiscal, Coimbra: Almedina.
- Carlos, Américo Brás, et al. (2023). Guia dos Impostos em Portugal 2023. Lisboa: Edição Quid Júris.
- Catarino, J., & Guimarães, V. (2021). Lições de Fiscalidade - Princípios Gerais e Fiscalidade Interna (7.ª ed.). Coimbra: Edições Almedina.
- Dourado, Ana Paula (2021). Direito Fiscal - Lições (6.ª ed.). Coimbra: Edições Almedina.
- Teixeira, Glória (2021). Manual de Direito Fiscal (6.ª ed.). Coimbra: Edições Almedina.
- Vasques, Sérgio (2018). Manual de Direito Fiscal (2.ª ed.). Coimbra: Edições Almedina.
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Teaching Methodologies and Assessment Criteria |
METHODOLOGY:
Classes of theoretical and practical nature, with the study of tax codes and tax legislation that is complementary to them, together with the presentation of examples and case studies of implementation.
EVALUATION CRITERIA:
- WRITTEN TEST (70%) - date: January 11, 2025
- GROUP WORK (30%) - DELIVERY DEADLINE UNTIL THE DATE OF THE WRITTEN TEST: RESEARCH WORK ON A THEME OF TAXATION/TAX LAW WITH INDIVIDUAL PRESENTATION AND DISCUSSION BY ALL ELEMENTS OF THE GROUP.
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Language |
Portuguese. Tutorial support is available in English.
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