Learning Results
1.The course aims to give students comprehensive knowledge base in order to develop their own skills to
enable it to frame the options faced by companies in the set of rules and decisions of a fiscal nature,
conditioned by constant legislative change.
2.In this context of rapid change in tax legislation aims to combine theory with the resolution of practical
cases, based on current legislation.
3.The aim is to ensure learning to prepare students with a solid foundation of knowledge which might enable it
to properly address the problems of fiscal management, whatever the rules.
Program
1. Introductory Concepts About Taxes
2. Study of the Personal Income Tax (IRS)
3. Study of IMT – Municipal Tax on Real Estate Transfer
4. Study of IMI – Municipal Tax on Real Property
5. Stamp Duty
Internship(s)
NAO
Bibliography
Brás Carlos, Américo e tal (2011) Guia dos Impostos em Portugal, 2011, Quid Juris
Código do IRS
Código do IMT
Código do IMI
Código do Imposto Selo
Estatuto dos Benefícios Fiscais
Pinheiro Pinto, José Alberto (2011) Fiscalidade, 5ª edição, Áreas: Lisboa