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Presentation
Presentation
This curricular unit allows an understanding of the Portuguese tax system structure and its basic principles. The contents discussed allows to adquire knowledge about the legal-tax relationship, guarantees and obligations. The study of the tax codes will contribute to the understanding of the incidence of the various types of taxes, as well as its calculation
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-6529
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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
I. Characterization of the Portuguese tax system. Constitutional tax principles. The tax legal relationship - Characterization (subjects, object, constitution, alteration and extinction, and guarantees). II. Personal income taxation: (a) taxable persons and residence criteria; (b) the various income categories and the determination of taxable income; (c) General, special, liberatory and autonomous tax rates; (d) Administrative doctrine and case law - Practical examples. III. Corporate income taxation: (a) Determination of the taxable income with differentiation according to the nature of the taxable person; (b) Special schemes; (c) Administrative doctrine and case law - Case studies.
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Objectives
Objectives
The main objective is for students to develop skills that enable them, conceptually, to understand the structure of tax systems, especially the Portuguese tax system, with regard to personal and corporate income taxation.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Whenever the topic allows, design thinking sessions will be held with the creation of groups in class with the aim of developing critical thinking in relation to tax matters related to the program.
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References
References
Machado, Jónatas E.M. & Costa, Paulo Nogueira, Curso de Direito Tributário, 2.ª edição, Coimbra Editora Pereira, M. H. de Freitas, Fiscalidade, 7ª ed., Coimbra, Almedina, 2023 Dourado, Ana Paula, Direito Fiscal, 7.ª edição, Almedina, 2022 Constituição da República Portuguesa. Lei Geral Tributária. Código do IRS e legislação complementar. Código do IRC e legislação complementar. Estatuto dos Benefícios Fiscais. Lopes, Telma & Gariso, Clara, IRC Imposto sobre o rendimento das pessoas coletivas, 2ª Edição, Rei dos Livros, 2023
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Office Hours
Office Hours
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Mobility
Mobility
No