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Taxation 2017/2018

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


At the end of the semester, students should be able to:
1. Describe the general principles of the Portuguese tax system. , Their respective organization and structure of tax revenues.
2. Explain the organization of the Portuguese tax system.
3. Describe the structure of tax revenues.
4. Acquire conceptual, normative and applied knowledge of the following taxes : IVA,IRC,IMI,IMT,IS.

Recommended Prerequisites

Basic knowledge of Accounting and Tax Law.

Teaching Metodology

A mixed methodology is adopted, applying exhibition methods, using the PowerPoint or direct Internet illustrations, for the initial presentation of the material, and participatory methods in order to stimulate the autonomous construction of learning. Emphasis is placed on self-discovery and collective discussion in order to consolidate the knowledge obtained from group work.

Body of Work

1- "Imposto sobre o Valor Acrescentado"
2 - "Imposto sobre o Rendimento de Pessoas Coletivas"
3 - "Imposto Municipal sobre Imóveis"
4 - "Imposto Municipal sobre as Transmissões Onerosas de Imóveis"
5 - "Imposto de Selo"

Recommended Bibliography

Carlos, A. B., Abreu, I. A., Durão, J. R., & Pimenta, M. E. (2015). Guia dos Impostos em Portugal, Lisboa: Quid Juris.
Clotilde Celorico Palma, (2015). Introdução ao Imposto Sobre o Valor Acrescentado,N.º 1 da Colecção, (Reimpressão da 6.ª Edição de 2014), Coimbra: Almedina.
Códigos do : IRS, IRC, IVA e Estatuto dos Benefícios Fiscais – edições atualizadas
João Catarino e Vasco Guimarães. (2014). Lições de fiscalidade. Coimbra: Almedina
Nabais, J. C. (2015). Introdução ao Direito Fiscal das Empresas, (2ª edição), Coimbra: Almedina.
Pereira, M. H. F. (2014). Fiscalidade. (5.ª ed.). Coimbra: Almedina.
Pinto, N. C. (2011). A tributação das sociedades não residentes sem estabelecimento estável em Portugal. Vida Económica.
Teixeira, G. (2015). Manual de Direito Fiscal. (3.ª ed.). Coimbra: Almedina

Complementary Bibliography


- National Tax Journal\-\- International Tax Review
- Fiscal Studies
- International Tax and Public Finance

Weekly Planning

1 - Presentation of the FUC to the students, Objectives of the UC and respective programmatic contents. Bibliography recommended. Method of evaluation.
2 - Value Added Tax
3 - Value Added Tax
4 - Value Added Tax
5 - Value Added Tax
6 - Corporate Income Tax
7 - Corporate Income Tax
8 - Corporate Income Tax
9 - Corporate Income Tax
10 - Corporate Income Tax
15 - Reviews

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

Section 1 and section 2 of the goals are achieved through the integration of all program points. The 3rd point "describe the structure of tax revenues", is achieved by point 1 of the syllabus. Point 4 of the goals "Acquiring conceptual, normative and applied knowledge of the following taxes:. IRS, IRC and VAT", is reached by all the points of the syllabus.

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

The objectives are achieved by combining the theoretical exposition, with the reading of the codes of these taxes and then of self-discovery processes and discussion in class of difficulties and successes. These objectives are adapted to reality by preparing and writing that deal with the same topic, group work developing the same topics following available guidelines.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledge  
Balanced decision making  
Commitment to effectiveness Yes
Commitment to quality Yes
Event organization, planning and management Yes
Problem Analysis and AssessmentYesYes
Problem-solving Yes
Relating to othersYes 
Research skillsYesYes
Understanding multiculturalism and valuing diversity  
Written and verbal communications skillsYesYes
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