Tax Law

Code:

D305

Acronym:

DFISC1

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2006/2007 - 1S

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
D	150	Official Study Plan - LD	3	-	7	-

Objectives

a) Understanding of main tax principles and techniques;
b) Understanding of the basic structure of income, consumption and estate taxation;
c) Basic knowledge of international and european union taxation, namely DTC(s) and EU Directives;
d) Basic Knowledge of tax procedure.

Program

Introduction
1. Object and method
2. Portuguese taxes
Chapter I
Tax principles
Chapter II
Personal Income Tax
Chapter III
Corporate Income Tax
Chapter IV
Consumption Tax
Chapter V
Estate Taxation
Chapter VI
International and EU Taxation
Chapter VII
Tax Procedure
Chapter VIII
Conclusions

Main Bibliography

Freitas Pereira, Fiscalidade, Almedina, 2005
Teixeira, Glória – A Tributação do Rendimento, perspectiva nacional e internacional, Almedina, 2000
Códigos Tributários, Almedina, 2006

Complementary Bibliography

Teixeira, Glória (co-ord.) – A Tributação do Trabalho Dependente, Vida Económica, 2000 (Freitas Pereira, David Williams, Arthur Pleijsier)
RICARDO, Joaquim Fernando - Direito Tributário, Colectânea de Legislação, Vida Económica, 2006

Periodicals:
Fiscalidade / Cadernos de Ciência e Técnica Fiscal / Intertax / EC Tax Review / Financial Times / The Economist

Teaching methods and learning activities

Theoretical classes: Theoretical presentation of the contents of the discipline;
Practical classes: Presentation and explanation of relevant judicial cases.

Evaluation Type

Evaluation with final exam

Eligibility for exams

The marks the student must get have to be equal or higher than 10, in a scale of [0,20] in one of the following hypotheses:
a)Written final examination;
b)Oral final examination (if the student obtained in a) a mark between 7 and 9.

Calculation formula of final grade

Are the marks obtained in the examinations referred in “Frequency Attaining”.

Examinations or Special Assignments

None.

Special assessment (TE, DA, ...)

General Law and rules enforced in FDUP.

Classification improvement

Is obtained by doing a written or an oral examination.