Taxation

Base Knowledge

N/A

Teaching Methodologies

Not available.

Learning Results

Understand the operation of the Portuguese tax system and solve case studies in IRS, IRC and IVA.

Program

1. Introduction to the Portuguese Tax System (general notions, types of taxes, moments of tax life, taxpayer guarantees)
2. Personal Income Tax (tax rules, exemptions, calculation of taxable income, taxes and deductions)
3. Corporate Income Tax (tax rules, exemptions, calculation of taxable income, fees and payment rules)
4. Value Added Tax (tax rules, exemptions, fees and payment rules)

Grading Methods

Final Evaluation
  • - Written test - 100.0%
Periodic evaluation
  • - 3 written tests - 100.0%

Internship(s)

NAO

Bibliography

Código do IRS; Código do IRC e Código do IVA.

Casalta Nabais, José (2010), Direito Fiscal, 6ª edição (reimpressão de Outubro 2010), Almedina, Coimbra.

Pires, Manuel e Rita Calçado Pires (2012), Direito Fiscal, 5ª edição, Almedina, Coimbra.

Saldanha Sanches, José Luís (2007), Manual de Direito Fiscal 3ª edição, Coimbra Editora, Coimbra.

Freitas Pereira, Manuel Henrique (2011), Fiscalidade, 4ª edição, Almedina, Coimbra.