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Presentation
Presentation
In the Taxation course unit, general principles ant techniques of taxes will be covered, including the study of the Genreal Tax Law, as well as the framework fo taxation in the personal sphere, deepening the IRS
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT172-4580
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
Taxes and the financial activity of public entities Tax vs Fee State Budget Law Tax Legal Relationship Sources of tax law, interpretation of tax law, and its application General Tax Law Principles and Tax Regulations Subjects and Object of the Tax Legal Relationship Guarantee of Tax Performance Tax Procedure Tax Process Offenses IRS Code Tax Base Income from Categories A and H Income from Category B Income from Category E Income from Category F Income from Category G Rates, Assessment, and Payment Guarantees Declarative Obligations RGIT - General Regime for Tax Offenses
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Objectives
Objectives
Provide students with the fundamentals associated with tax law in Portugal. Familiarize them with the operation of the individual income tax (IRS).
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Teaching methodologies and assessment
Teaching methodologies and assessment
Application of real-life cases in solving exercises
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References
References
Constituição da República Portuguesa; Lei Geral Tributária; Código do processo e procedimento Tributário Códigos IRS. RGIT
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Office Hours
Office Hours
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Mobility
Mobility
No