Class Special Fiscal Law

DELIMIT THE SCOPE OF DOMESTIC PUBLIC LAW, ESPECIALLY FINANCIAL AND TAX LAW. ADDRESS IN THEIR MOST RELEVANT ASPECTS THE TAXES WHICH, IN CONCRETE, ARE CONNECTED WITH LEGAL AND BUSINESS MATTERS. THE IRS IN BUSINESS AND PROFESSIONAL INCOME, IRC, VAT, AND THE MOST RELEVANT ASPECTS OF TAXATION ON HERITAGE - ACQUISITION AND OWNERSHIP OF REAL ESTATE. ENHANCE THE IMPORTANCE OF INTERNATIONAL INCOME TAXATION IN TODAY'S ECONOMY, ADDRESSING THE DISCIPLINE OF THE CONVENTIONS TO ELIMINATE INTERNATIONAL DOUBLE TAXATION (OECD AND UN MODELS), THE BEPS ACTIONS AND THE COMMUNITY DIRECTIVES ON DIRECT TAXATION IN INCOME TAXATION, COOPERATION ADMINISTRATIVE AND MUTUAL ASSISTANCE AND PREVENTION AND FIGHT AGAINST TAX FRAUD (DAC AND ATAD DIRECTIVES).

Not applicable

FUNDAMENTAL PRINCIPLES OF TAX LAW. INTRODUCTION TO THE PORTUGUESE TAX SYSTEM. INCIDENCE, MECHANICAL AND FUNCTIONING OF TAXES ON INCOME, ESPECIALLY ON TAX ON CORPORATE INCOME. INCIDENCE, MECHANICAL AND FUNCTIONING OF TAXES ON EXPENDITURE, WITH A FOCUS ON VALUE ADDED TAX. THE MOST SIGNIFICANT CHARACTERISTICS OF TAXATION ON PROPERTY . TAX ON ONEROUS TRANSMISSIONS OF REAL ESTATE AND MUNICIPAL TAX ON REAL ESTATE. CURRENT THEMES IN INTERNATIONAL INCOME TAXATION, ESPECIALLY WITH REGARD TO CORPORATE INCOME . COMMUNITY ACTIONS AND OECD INITIATIVES .

Texts. Slides. Debates on current topics related to the topics covered. Participation in seminars and open classes on topics  relevant to the program content.

NABAIS, JOSÉ CASALTA, DIREITO FISCAL, EDITORA ALMEDINA, 11.a EDIÇÃO, COIMBRA 2019 OLIVEIRA,MARIA ODETE, SUMÁRIOS DESENVOLVIDOS DE DIREITO FISCAL, LIÇÕES AOS ALUNOS DE DIREITO FISCAL, DA FACULDADE DE DIREITO DA UNIVERSIDADE LUSÓFONA DO PORTO, 2013. OLIVEIRA, MARIA ODETE, O IMPOSTO SOBRE O VALOR ACRESCENTADO, LIÇÕES AOS ALUNOS DA PÓS-GRADUAÇÃO EM DIREITO FISCAL DA EMPRESAS (TRIBUTAÇÃO DA DESPESA) DO IDET DA FACULDADE DE DIREITO DA UNIVERSIDADE DE COIMBRA. OLIVEIRA, MARIA ODETE , TRIBUTAÇÃO INTERNACIONAL DO RENDIMENTO, LIÇÕES AOS ALUNOS DA PÓS-GRADUAÇÃO EM DIREITO FISCAL DA EMPRESAS (TRIBUTAÇÃO INTERNACIONAL DO RENDIMENTO) DO IDET DA FACULDADE DE DIREITO DA UNIVERSIDADE DE COIMBRA CÓDIGOS TRIBUTÁRIOS, CONVENÇÃO MODELO DE DUPLA TRIBUTAÇÃO DA OCDE, DIRECTIVAS COMUNITÁRIAS SOBRE FISCALIDADE DAS EMPRESAS, PLANO DE ACÇÃO BEPS MORAIS, RUI DUARTE , SOBRE O IRS, EDITORA ALMEDINA, COIMBRA, 2014 MORAIS, RUI DUARTE , APONTAMENTOS AO IRC, EDITORA ALMEDINA, COIMBRA, 2009