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Taxation Law 2017/2018

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

Objectives

By the end of the semester students should:
1. Master the entire structuring conceptualization of the legal and tax system;
2. Understand the relationship of tax law with other branches of law, in particular those relating to economic
agents;
3. Distinguish between different types of taxes;
4. Understand the Portuguese tax system and it's articulation with the European Union tax laws and regulations;
5. Master all the elements of legal and tax relationship;
5. Know the structure of the tax benefits and tax planning;
6. Explain the whole system of tax justice, both administrative and judicial.

Recommended Prerequisites

Not applicable.

Teaching Metodology

Lectures - From a methodology exhibition conceptualization of the legal, doctrinal and jurisprudential of the
syllabus,
also integrates a practical methodology which analyzes case studies presented by the teacher and the students
whether they are integrated into
group work or developed individually.
All this cognitive process of learning and practical application of theoretical knowledge is accompanied with
encouraging the student to the research and promotion of their self-study.
The aim is to a 'know-know' added to a "know-how".
Continuous assessment: 2 tests (with weightings of 50% and 47%) and attendance (3%).

Body of Work

1. The public financial activity
2. Constitucional principles applicable to the tax system;
3. The connections beetweenof tax law, commercial law and accounting regulations;
4. Taxes
5. The portuguese system: taxation of wealth, gains and profits, expenses;
6. The juridical tax relationship
7. Tax benefits
8. The tax planning as a means of minimizing tax charges
9. Justice and taxes.

Recommended Bibliography

Manual de Direito Fiscal - Perspetiva Multinível - Jónatas E. M. Machado, Paulo Nogueira da Costa - Editora:
Almedina - Ano: 2016 - ISBN: 9789724064659
PINHEIRO PINTO, José
Fiscalidade
Areal, 2011
ISBN 9789896473921
DUARTE MORAIS, Rui
Sobre o IRS, 3ª ed., Coimbra, Almedina 2014
DUARTE MORAIS, Rui
Apontamentos ao IRC
Almedina, 2009,
ISBN: 9789724033242
DUARTE MORAIS, Rui
Manual de Procedimento e Processo Tributário
Almedina, 2016
ISBN: 9789724050218
http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/ - Portal da Administração
Tributária com os Códigos Tributários.

Complementary Bibliography

LEITE DE CAMPOS, Diogo; SILVA RODRIGUES, Benjamim; LOPES DE SOUSA, Jorge; Lei Geral Tributária
Anotada e Comentada; 4ª Ed., Encontro da Escrita; 2012, ISBN 978-989-97635-1-7
BRÁS CARLOS, Américo, Impostos - Teoria Geral, Almedina, 2014, ISBN 9789724055534.

Weekly Planning

1st WEEK
E. Presentation of the course program;
II. Clarification of the bibliography;
III. Explanation of assessment method.
2nd WEEK
Public financial activity;
Taxes:
3rd WEEK The ratio of tax law with:
The Law of the commercial company;
The economic and financial law;
The accounting;
The Constitutional Principles of Tax Law;
4th WEEK
International sources of tax law:
The interpretation of tax regulations;
5th WEEK
The legal and tax relationship:
6th WEEK
Tax benefits;
Tax benefits and state aid;
7th WEEK
The tax planning as a means of minimizing the tax burden:
8th WEEK
1 TEST
9th WEEK
The tax justice
10th WEEK
The administrative and tax procedures;
11th WEEK
Guarantees of taxpayers;
12th WEEK
The tax process;
13th WEEK
Study of tax claims;
14th WEEK
The tax lien. Test;
15th WEEK
Correction of the 2nd test.

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

So that at the end of the semester the student should be able toto (1) Mastering the entire structuring
conceptualization of the legal and tax planning, (2) understand the relationship of tax law with other branches of
law, in particular those relating to economic agents (3) have likened the relationship between national law and
tax international, (4) grasp all the elements of legal and tax relationship, (5) know the structure of the tax
benefits and tax planning and (6) cover the whole the structure of tax justice want analyzed the administrative
side, whether national, the syllabus were structured to take account of all the knowledge to be acquired. Thus,
in response to that desideratum integrated themselves in the syllabus: Item (1) - items 1 and 2; Item (2) - item
3; Item (3) - Items 4 and 5; Item (4) - Item 6 ; Item (5) - items 7 and 8; Item (6) - Item 9.

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 Curricular Unit, stands by the
fact that we left in each class, a methodology exhibition of the legal conceptualization, doctrine and
jurisprudence of the syllabus, in which they expound all thematic on the "domain of all structural
conceptualization of the legal and tax system", about "understanding the relationship of tax law with other
branches of law, in particular those relating to economic agents," because they "have likened the relationship
between domestic and international law tax "for" have grasped and mastered all the elements of legal and tax
relationship, because they "know the structure of the tax benefits and tax planning" and finally get to "embrace
the whole structure of tax justice or analyzed in administratively or court "to then do it in class case studies on
the subject.

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