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
- - 3 written tests - 100.0%
- - Written test - 100.0%
Internship(s)
NAO
Bibliography
Código do IRS; Código do IRC e Código do IVA.
Pires, Manuel e Rita Calçado Pires (2012), Direito Fiscal, 5ª edição, Almedina, Coimbra.
Freitas Pereira, Manuel Henrique (2011), Fiscalidade, 4ª edição, Almedina, Coimbra.
Casalta Nabais, José (2010), Direito Fiscal, 6ª edição (reimpressão de Outubro 2010), Almedina, Coimbra.
Saldanha Sanches, José Luís (2007), Manual de Direito Fiscal 3ª edição, Coimbra Editora, Coimbra.