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Taxation Law 2017/2018

  • 4 ECTS
  • Taught in Portuguese
  • Continuous Assessment

faculty body

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 basic of the elements of labour and enteprise laws and regulations
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".

Body of Work

1. Presentaion. 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; types
5. The portuguese system: taxation of wealth, gains and profits, expenses;
6. Basic notions of labour law
7. Basic notions opf commercial annd entreprise law
8- Tax benefits, 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

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
DUARTE MORAIS, Rui
Manual de Procedimento e Processo Tributário
Almedina, 2016
ISBN: 9789724050218

Weekly Planning

1st WEEK
E. Presentation of the course program;
II. Clarification of the bibliography;
III. Explanation of assessment method.
Public financial activity;
2nd WEEK
Taxes:
3rd WEEK The relatioship of tax law with:
The Law of the commercial company;
The economic and financial law;
accounting;
The Constitutional Principles of Tax Law;
4th WEEK
Portuguese ans European Tax System: a General View
5th WEEK
IRS. Test.
6th WEEK
IRS. Labour law.
7th WEEK
IRS
8th WEEK
IRS
9th WEEK
Test; An introdution to IRC
10th WEEK
IRC - cont.
An introdution to commercial and entreprise law
11th WEEK
IRC- Commercial law.
12th WEEK
"Stamp" tax.
13th WEEK
Fiscal planning, beneficts, fiscal procedure
14th WEEK
Revisions
15th WEEK
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
Balanced decision makingYesYes
Bargaining abilityYes 
Commitment to effectivenessYesYes
Commitment to qualityYesYes
Ethical and responsible behaviourYesYes
Event organization, planning and managementYesYes
Information and learning managementYesYes
Initiative and entrepreneurship capabilityYes 
LeadershipYes 
Problem Analysis and AssessmentYesYes
Problem-solvingYesYes
Relating to othersYesYes
Research skillsYes 
Self-assessmentYesYes
TeamworkYesYes
Written and verbal communications skillsYesYes
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