Base Knowledge
Knowledge about legislation, the hierarchy of laws and their application in time and space (obtained from secondary education) are desirable.
Teaching Methodologies
1. Verbal methods (say), making use of the following educational resources: exposition, explanation, dialogue and questioning;
2. Intuitive Methodologies (show), making use of the following educational resources: demo, audio-visual and written texts;
3. Active methodologies (do), making use of the following educational resources: group work and case studies.
Learning Results
Understand the Portuguese tax system.
Learn the applicable legislation and learn how to frame and solve practical cases related to IRS, IRC and VAT.
Understand the articulation with the other curricular units, namely those that allow the calculation and liquidation of direct and indirect taxes.
The training in Taxation aims to provide future business management professionals with a theoretical-practical mastery of tax systems.
Program
1. Introduction to the Portuguese tax system (general concepts, taxes, stages of a tax, guarantees for taxable persons)
2. Personal Income Tax (IRS) (rules of incidence, exemptions, calculation of taxable income, rates and deductions)
3. Corporate Income Tax (IRC) (rules of incidence, exemptions, calculation of taxable income, rates and payment rules)
4. Value Added Tax (VAT) (incidence rules, exemptions, rates and payment rules)
Curricular Unit Teachers
Cláudio Daniel Nunes CorreiaGrading Methods
- - 3 written tests - 100.0%
- - Written test - 100.0%
Internship(s)
NAO
Bibliography
Legislation
Administrative and Judicial Procedure Code
Corporate Tax Code
General Taxation Law
Personal Income Tax Code
Tax Benefits Statute
Value Added Tax Code
VAT System for Intra-Community Transactions
Books
Abreu, J. & Pereira, L. (2025). Fiscalidade exercícios – 2000 questões sobre IRS, IRC, IVA, IMI, IMT, SELO. Edições Almedina.
Catarino, J. R. & Guimarães, V. B. (2021). Lições de fiscalidade – Princípios gerais e fiscalidade interna. (7.ª ed.). Almedina.
Martins, A., Taborda, D. & Sá, C. (2025). A dedutibilidade de gastos no IRC – Uma análise económico-fiscal (2.ª ed.). Edições Almedina.
Nabais, J. C. (2019). Direito fiscal. (11.ª edição). Edições Almedina.
Palma, C. (2025). Estudos de IVA VIII. Edições Almedina.
Pereira, P. R. (2025). Manual de IRS. (6.ª ed.). Edições Almedina.
Rocha, I. & Rocha, J. (2025). Fiscal – edição académica (35.ª ed.). Porto Editora.
Sarmento, J. M. & Matos, C. (2023). Manual teórico-prático de IVA: Mais de 200 exercícios e questões práticas (4.ª ed.). Edições Almedina.
Sarmento, J. M., Pinto, M. & Nunes, R. (2023). Manual teórico-prático de IRC: Mais de 250 exercícios e questões práticas (5.ª ed.). Edições Almedina.
Teixeira, G. (2025). Manual de direito fiscal – Da teoria à prática (7.ª ed.). Edições Almedina.
Vasques, Sérgio (2024). Manual de direito fiscal. (2.ª ed.). Edições Almedina.
Vasques, S. (2025). Cadernos IVA 2025. Edições Almedina.