Class Commercial and Tax Law

UC in the area of Law, which aims to address issues of commercial and tax law. It is essential for anyone who is going to work in management, in any sector. The approach is practical, which is conducive to the workplace.

Not applicable

1. Concept of Commercial Law 2. Concept of acts of commerce 3. Modern commercial contracts 4. Company and commercial establishment: commercial company and commercial establishment 5. Subjects of commercial law: access to commercial activity - natural persons; the individual establishment of limited liability (EIRL); commercial companies 6. Commercial contracts: generalities, commercial contracts, purchase and sale, representation, distribution, insurance, banking and financial contracts. 7. Concept, object and scope of tax law 8. Some tax classifications: IRS, IRC and VAT 9. VAT: incidence, exemptions, intra-community transactions 10. Corporate taxation11. Taxation and investment

The evaluation methodology is based on expository and active methods. The expository methodologies are used to transmit the basicknowledge of the curricular unit, while the active methodologies will be implemented through the performance of exercises and/orpractical works where the ability of students to work in groups is stimulated, favoring the deepening of the themes in a motivatingperspective their creativity and at the same time the application of the acquired knowledge.Continuous assessment will be based on two individual theoretical assessment exercise (50% each one). Continuous evaluation presupposes compliance with mandatory attendance under the terms of the Regulation.

Cunha, Paulo Olavo. Direito Comercial e do Mercado (2021). 3ª Edição. Almedina. Nabais, José Casalta. Direito Fiscal (2021). 11ª edição reimpressa. Almedina. Nabais, José Casalta. Introdução ao Direito Fiscal das Empresas (2018). 3ª edição. Almedina. Legislação Comercial e das Sociedades Comerciais. 14ª edição. Edições Universitárias, Almedina.Códigos Tributários. 23ª edição. Almedina.