| 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 |
- Proficiency in 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 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
- Portuguese tax sistem: brief characterization of the existing taxes
- The tax legal relationship: The taxable event; The subjects; The object; The constitution, modification and extinction; Guarantees
- 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 2025”. Lisboa: Quid Júris, 2025.
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 |
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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