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Tax Law II 2017/2018

  • 5 ECTS
  • Taught in Portuguese
  • Both continuous and final Assessment

Objectives

At the end of the semester the student must be able to:
1.Conhecer and master all the normative content of the main taxes that are part of the national tax system, namely:
The People of Collective - IRC.
B. The Value Added Tax - VAT and RITI.
2.To know and dominate the main taxes for local authorities:
The. The Council Tax Council Tax on Property Transfer
3.Conhecer and master the Tax Benefits.

Recommended Prerequisites

Administrative law;
Tax Law I.

Teaching Metodology

To enable the student to apply those theoretical knowledge - regulatory, doctrinal and jurisprudential - will be used two different ways of teaching, integrated with each other, namely:
1. The first part of the class is expository, with internalisation development of skills by the students of the theoretical component, the exploitation of legislation, doctrine and jurisprudence, encouraging students to participate in the discussion;
2. The second part of the lecture deals with practical application of previously developed themes, made with practical case studies, real or hypothetical, with tax assessments simulations and the application of the doctrine and jurisprudence the case study, with the ultimate goal to allow students are able to legally solve the actual situations that if they should encounter in their professional life.
3. monitor this process encourages the student to research and promotes up your self-study.

Body of Work

CHAPTER I - THE NATIONAL TAX LAW
1. INCOME TAX
1.1. Income tax of the People Collective - IRC
2. CONSUMPTION TAX
2.1. The tax value added - VAT and RITI
3. TAXATION OF HERITAGE
3.1. The Council Tax - IMI
3.2. The Municipal Tax on Property Transfer - IMT
CHAPTER II - TAX BENEFITS
1. The Statute of Tax Benefits.

Recommended Bibliography

Carlos Paiva, Mario Januario, The Tax Benefits on taxes Heritage, Coimbra, 2012 Reprint of the 2nd Edition
  José Maria Fernandes Pires, Tax Lessons About Heritage and Seal, Coimbra, Almedina, Reprint of 2nd Edition, 2012, 2013
http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/ - Management Portal - Tax with the Tax Code;
http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/convencoes_evitar_dupla_tributacao/ - Portal of Tax Administration with a description of the double tax treaties signed by Portugal;

Complementary Bibliography

José Casalta Nabais, Tax Law, Coimbra, Almedina, 2015 7th Edition.
Jonathan IN Machado and Paulo Nogueira da Costa, Tax Law Course, Coimbra, Coimbra Editora, 2009;
Carlos Rodrigues, António Oliveira and Nuno Miranda, The Taxation Heritage, Porto, Economic Life, 2008 - 2nd Edition;
Committee des Affaires Fiscales de l'OECD, Modèle of Convention fiscale concernant le revenu et la fortune - version abrégée - Paris - France - OECD Issues - 2008.

Weekly Planning

1st WEEK:
PRESENTATION.
E. General considerations of the study plan;
II. Bibliographies;
III. Considerations on teaching methodology;
IV. Considerations about the evaluation methods.
2nd WEEK:
CHAPTER I - THE NATIONAL TAX LAW;
1. INCOME TAX;
1.1. Income tax of the People Collective - IRC;
3rd WEEK:
1.1. Income tax of the People Collective - IRC (cont.);
4th WEEK:
1.2. Income tax of the People Collective - IRC (cont);
5th WEEK:
1.2. Income tax of the People Collective - IRC (cont.);
6th WEEK:
2. CONSUMPTION TAX
1.1. The tax on value added;
7th WEEK:
1.1. The Tax Value Added (cont.);
8th WEEK:
1 Continuous Assessment Test;
9th WEEK:
3. TAXATION OF HERITAGE
1.1. The Council Tax - IMI;
10th WEEK:
3. TAXATION OF HERITAGE
1.1. The Council Tax - IMI (cont.);
11th WEEK:
1.2. The Municipal Tax on Property Transfer - IMT;
12th WEEK:
1.2. The Municipal Tax on Property Onerous Transmissions - IMT (cont);
13th WEEK:
4. TAX BENEFITS
1.1. The Statute of Tax Benefits;
14th WEEK:
2 Continuous Assessment Test;
15th WEEK:
Correction of 2 Continuous Assessment Test.

Demonstration of the syllabus coherence with the curricular unit's objectives

For the purpose of the students at the end of the semester are able to know and master all the normative content of the main taxes that are part of the national tax system, namely the People Collective - IRC, we integrate the income tax of the People Collective - IRC. To know and master the tax on value added - VAT and RITI, we integrate the tax on value added - VAT and RITI. With the design of the students at the end of the semester being able to know and master the main taxes to local authorities, we have integrated the Property Tax - IMI and the Municipal Tax on Property Transfer. To meet and master the Tax Benefits, we integrate the Statute of Tax Benefits.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

The evidence that the teaching methods suited to the objectives proposed in this course unit stands out for: 1. Use the first part of the class lecture method, with development of internalization of skills by the students of the component "theoretical", which will allow the student is able at the end of the semester to identify, interpret, learn and distinguish all the conceptualization, the INCOME TAX, CONSUMPTION, HERITAGE and TAX BENEFITS 2. sedimentation of acquired knowledge is implemented by means of practical and legal dissection the case study presented either by the teacher or by the students, which enables the student in the final semester has acquired the expertise to legally solve the real situations that were to encounter in their professional life.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Analytical and synthetic skillsYesYes
Ethical and responsible behaviourYes 
Problem-solvingYesYes
Written and verbal communications skillsYesYes
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