| 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 |
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, equipping them them with theoretical and practical knowledge of Portuguese tax law, its structure and principles and its implementation in tax legislation, and equipping them with the knowledge essential to understanding the legal relationship between tax and taxation, in order to prepare them to respond to the tax needs of the business world.
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Syllabus |
TAX LAW
– The Financial Activity of the State; Financial Law; Tax Law and Fiscal Law and the main sources of public revenue
– The Sources of Tax Law and the Hierarchy of Laws: constitution, international and community conventions, laws, regulations, contracts, jurisprudence and doctrine, administrative instructions, custom
– Interpretation and Integration of Tax Laws
– Application of Tax Law in Time and Space
TAXATION
– Definition and Characteristics
– Elements
– Phases
– Some Criteria for Classifying Taxes
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
– Overview of the Portuguese tax system: characterisation of the main taxes in force
TAX PLANNING: concept and related figures
– Lawful and unlawful tax planning
– Tax avoidance / tax evasion
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Main Bibliography |
Booklet provided by the teacher, on the UBI Moodle platform
Pires, José M., et al. (2015). Lei Geral Tributária: Comentada e Anotada. Coimbra: Almedina
Nabais, José Casalta (2019). Direito Fiscal, Coimbra: Almedina
Carlos, Américo B., et al. (2025). Guia dos Impostos em Portugal 2025. Lisboa: Edição Quid Júris
Catarino, J., & Guimarães, V. (2021). Lições de Fiscalidade - Princípios Gerais e Fiscalidade Interna (7.ª ed.). Coimbra: Almedina
Dourado, Ana P. (2022). Direito Fiscal - Lições (7ª ed.). Coimbra: Almedina
Teixeira, Glória (2025). Manual de Direito Fiscal - Da Teoria à Prática. Coimbra: Almedina
Vasques, Sérgio (2018). Manual de Direito Fiscal (2ª ed.). Coimbra: Almedina
Rocha, J. Freitas (2023). Introdução ao Planeamento Fiscal. Coimbra: Almedina
Vários autores (2023). Planeamento e Evasão Fiscal. Porto: Vida Económica
Santos, A. Carlos (2010). Artigo “Planeamento fiscal, evasão fiscal, elisão fiscal: o fiscalista no seu labirinto”. ISG - Business & Economics School
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Teaching Methodologies and Assessment Criteria |
- Frequency assessment:
- a written test, weighted at 70% of the final mark
- a group research project with individual presentation and discussion by all group members, weighted at 30% of the final grade
- Exam assessment:
- a written examination assessment test, with a weighting of 100% in the final grade.
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Language |
Portuguese. Tutorial support is available in English.
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