Teaching Methodologies
Continuous evaluation: practical case (60%) and written evaluation (40%)
Exam: Written exam – 100%.
The student will be approved with 10.
Learning Results
GENERAL
Learn the rules, case law, doctrine and main concepts of the taxation of property.
Possess ability to handle and solve practical issues related to taxes on property.
SPECIFIC
Upon completion of this course, the student should be able to:
1 – Know and understand the key concepts and rules concerning the taxation of property.
2 – Identify the tax rules to solve specific situations faced in professional life.
3 – Know how to meet the main forms linked to property taxes.
Program
Principles
Reform of Property Taxation
transitional arrangements
The taxation powers of municipalities
Means to protect taxpayers in the assessment process
Municipal Property Tax (IMI)
Municipal tax Onerous Property Transfer (IMT)
Stamp Duty
Tax benefits in tax property
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
PIRES, José Maria Fernandes – Lições de Impostos sobre o Património e do Selo. 2ª Edição. Coimbra: Almedina, 2012
RODRIGUES, Carlos, OLIVEIRA, António, MIRANDA, Nuno – A Tributação do Património. 2ª Edição. Porto: Vida Económica, 2008
NABAIS, José Casalta, Direito Fiscal, Almedina: Coimbra, 2013
PIRES, José Maria Fernandes, Lições de Impostos sobre o Património e do Selo, Almedina: Coimbra, 2013
VASQUEZ, Sérgio, Manual de Direito Fiscal, Almedina: Coimbra, 2013
TEIXEIRA, Glória, Manual de Direito Fiscal, Almedina: Coimbra, 2012