Taxation

Learning Results

1 – Characterization of the Portuguese tax system based on taxation of income, consumption and wealth;
2 – Training staff skills with solid theoretical and practical knowledge in the field of tax advisory, in the context of
changing tax legislation.

Program

1 – The Portuguese tax system
1.1 Introduction
1.2 General characterization of the Portuguese Tax System
1.3 Personal Income Tax (IRS)
1.4 The Corporate income Tax (IRC)
1.5 Value Added Tax (VAT)
1.6 Taxes on Heritage
2. Presentation, discussion and resolution of cases studies

Internship(s)

NAO

Bibliography

Basto, José Guilherme Xavier de (2006), A determinação dos rendimentos líquidos das diferentes categorias de
IRS. Coimbra: Coimbra Editora.
Casalta Nabais (2012), Direito Fiscal. Coimbra: Almedina.
Caiado, António Pires, Viana, Luis, Madeira, Paulo (2012), Relato Fiscal e Financeiro. Lisboa: Áreas.
Faustino, Manuel (1993), IRS- Teoria e Prática. Lisboa: Áreas Editora.
Freitas Pereira, Manuel (2012,) Fiscalidade. Coimbra: Almedina.
Lopes, Cidália Maria da Mota (1999), A Fiscalidade das Pequenas e Médias Empresas – Estudo comparativo na
União Europeia. Porto: Vida Económica.
Palma, Clotilde Celorico (2012), Introdução ao Imposto sobre o Valor Acrescentado (IVA). Coimbra: Almedina.
Palma, Clotilde Palma (2012), Estudos de Imposto sobre o Valor Acrescentado (IVA). Coimbra: Almedina.
Saldanha Sanches, José (2010), Manual de Direito Fiscal. Coimbra: Coimbra Editora.