| Code |
16498
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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 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 future graduates in Management and Economics with a set of knowledge that enables them to understand the tax issues and the Personal Income Tax in particular, thus preparing them to meet the needs of the business world in this area.
- Know, understand, and interpret the fundamental concepts of Tax Law.
- Master the knowledge about the I.R.S. 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
- Tax Legal Relationship
- The Guarantees of Taxpayers and the Administrative and Judicial Contestation Means
- Tax Offenses
- 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:
- Manual de Apoio fornecido pelo docente, sob a forma de slides, na plataforma Moodle da UBI
- Nabais, J. C. (2019). “Direito Fiscal”. Coimbra: Edições Almedina, Lda.
- Dias, S.L. (2022). Direito Fiscal - Casos Práticos Resolvidos. Coimbra. Gestlegal.
- Pereira, P.R. (2023). Manual de IRS, Coimbra. Edições Almedina, S.A.
- Lei Geral Tributária – LGT
- Código do Imposto sobre o Rendimento das Pessoas Singulares – CIRS
- Estatuto dos Benefícios Fiscais – EBF
- Entendimentos da A.T.
ADDITIONAL REFERENCES:
- 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.
- Catarino, J.R., Guimarães, V.B. (2021). Lições de Fiscalidade. Coimbra. Edições Almedina, S.A.
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Teaching Methodologies and Assessment Criteria |
Methodology:
Theoretical-practical classes, with the study of the tax code and the legislation that complements it, combined with the presentation of examples and practical cases of its application.
Continuous assessment:
1st test: Written assessment test, without consultation, weighted at 35% of the final continuous assessment grade, on a date to be determined.
2nd test: Written assessment test, without consultation, weighted at 50% of the final continuous assessment grade, on a date to be determined.
Group written work, weighted at 15% of the final continuous assessment grade: to be submitted on the moodle platform of the Course Unit, by the date of the 2nd written test of continuous assessment.
Students who obtain a grade of 10 or higher in the continuous assessment will be exempted from the exam.
Exam assessment:
A written exam assessment test, without consultation, on a date to be determined - 100%.
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Language |
Portuguese. Tutorial support is available in English.
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