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Presentation
Presentation
The program of this Curricular Unit intends to give students a vast knowledge of the set of norms, which constitute our tax system.
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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
2 | Mandatory | Português
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Code
Code
ULP292-1894
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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
S1 - Tax law and other branches of law S2 - The pursuit of State activity S3 - Characterization of the Portuguese Tax System S4 - Taxation on consumption - VAT Value added tax S5 - IRS - Personal Income Tax S6 - IRC - Corporate Income Tax
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Objectives
Objectives
After passing the course unit, students should: LG1 - Distinguish the fundamental aspects of Taxation, as well as the acquisition of knowledge about the Portuguese tax system. LG2 - Apply and frame the IRS, IRC and VAT regimes through interpretation and integration in companies.
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Teaching methodologies and assessment
Teaching methodologies and assessment
CAse Studies. Case Law research. PBL - Problem based learning. Flipped Classroom, and others.
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References
References
Vasques, S. Manual de Direito Fiscal. 2ª eed. 2022 reimp. Almedina. Coimbra.ISBN: 9789724074290 Brás carlos, A. Impostos: Teoria Geral. 2014. Teimp. 2020. Almedina Coletânea de Legislação Fiscal: - Direito Tributário. 2023 . Vida Económica OU - Fiscal. 2023. Porto Editora
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Office Hours
Office Hours
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Mobility
Mobility
No
