ISMAT 1883

Tax Law I

• ApresentaçãoPresentation

  The subject of Tax Law I will focus on the areas of income, consumption and property taxation, contributing to the comprehensive training of lawyers and enabling them to solve technical and legal problems directly related to the Portuguese tax system.
• ProgramaProgramme

  1. Concept and scope of tax law 2. The autonomy of tax law 3. the general theory of taxes. The concept of tax and related figures 4. the stages of tax 5. tax classifications 6. the fundamental principles of tax law in the CRP and the LGT 7. the legal-tax relationship: the subjects and the object 8. taxes on income (IRS and IRC) 9. Property taxes (IMI, IMT and IS) 10. Taxes on consumption (VAT and IEC)
• ObjectivosObjectives

  The student must, by himself, be able to make the legal framework of the tax facts and identify them in each of the codes, in addition to knowing the general and special guarantees of the taxpayers and the most relevant tax obligations that may fall on him. You or whoever seeks you to be clarified on such matters. The general objective of this UC is for the student to know and master the legal regime of tax and at the same time to know and deepen the typology of taxes of the entire Portuguese tax system.
• BibliografiaBibliography

  NABAIS, José Casalta, Direito Fiscal, 8a ed., Almedina, Coimbra, 2019 DOURADO, Ana Paula, Direito Fiscal - Lições, 7a ed., Coimbra, Almedina, 2022 VASQUES, Sérgio, Manual de Direito Fiscal, 2ª Edição, Coimbra, Almedina, 2018. ROCHA, Joaquim Freitas da, Lições de Procedimento e Processo Tributário , 8a ed., Coimbra, Almedina, 2021 TEIXEIRA, Glória, Manual de Direito Fiscal, 6a ed., Coimbra, Almedina, 2021. SOUSA, Domingos Pereira de, Direito Fiscal e Processo Tributário, Coimbra, Coimbra Editora, 2013.  
• MetodologiaMethodology

  The teaching methodology is based on theoretical and practical lessons on the theoretical subjects, as well as solving real, practical cases to improve students' understanding of the subjects without a professional activity and also working students with some real knowledge of taxes and their lives. Assessment takes the form of a two-hour written test, weighted at 60 per cent, and three written mini-reports in groups, only the best two of which will be taken into account for assessment purposes, as well as classroom participation, through the resolution of practical cases presented to the students for preparation at home, weighted at 40 per cent.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não