Class Taxation and Fiscal Jurisprudence

The object of the UC of Taxation and Tax Jurisprudence is the advanced study of the Portuguese Tax System, the constitutional principles in the taxation of families and companies, and analysis of the most relevant judicial decisions. The study of norms, operating instruments and the analysis of the jurisprudence of the courts are essential to the training of Master students.

Not applicable

1. The tax system in the Portuguese Constitution 2. VAT and indirect taxation 3. Corporate taxation. 4. Autonomous taxation 5..Tax planning 6. Tax evasion and tax fraud. 7. Tax Liability 8. Tax harmonization and tax competition. 9. Analysis of relevant case law.

Students with a special status provided for by law or regulation that provides for non-obligatory attendance at classes, but who wish to be covered by the continuous assessment regime, must inform the Professor of the curricular unit as soon as they become aware of this fact, but always 90 days before the end of classes, so that he or she can define another form of work or monitoring, which may involve the completion of a written assignment, presentation of reports and/or an oral exam.

1. SOUSA, Domingos Pereira de. "Tributação das empresas. Rendimentos e gastos contabilisticos e fiscais. As relações complexas entre o direito (fiscal) e a contabilidade". R-LEGO - Revista Lusófona de Economia e Gestão das Organizações, n. 2 (2016), 51-79. https://revistas.ulusofona.pt/index.php/r-lego/issue/view/680 2. SOUSA, Domingos Pereira de. "Dupla tributação no espaço lusófono. As convenções celebradas por Portugal. Angola, Brasil, Cabo Verde, Guiné-Bissau, Moçambique, São Tomé e Principe e Timor Leste,". Direito Comparado Lusófono. Lisboa: Edições lusófonas, 2019. 3. SOUSA, Domingos Pereira de. "Processo Tributário". Comentário da Convenção Europeia dos Direitos Humanos e dos Protocolos Adicionais, Vol. II, 1252-1281. Lisboa: Universidade Católica Editora, 2019. 4. MORSE, Geoffrey/ WILLIANS, David/ EDEN Sandra, Davies: Principles of Tax Law, 8th ed., London, Sweet and Maxwell, 2016