Tax Law

Code:

D211

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2011/2012 - 2S

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
LDB	175	Oficial Study Plan LD	2	-	6	-

Teaching language

Portuguese

Objectives

To master basic legal principles and concepts in the field of tax law, understanding from an integrated and coherent view the general structure of the portuguese tax system.

Program

Introduction: principles and main concepts
Taxes: structural definitions
Tax Benefits
The international and european tax law dimensions
Tax law procedure: introduction
Tax offences: an introduction

Mandatory literature

Glória Teixeira; Manual de Direito Fiscal, Almedina, 2008

Complementary Bibliography

Freitas Pereira; Fiscalidade, Almedina, 2008

Teaching methods and learning activities

Presencial lectures, supported by an e-learning system of education, complemented by conferences and seminars in specific areas.

Evaluation Type

Evaluation with final exam

Eligibility for exams

See relevant internal regulation of FDUP.

Calculation formula of final grade

See relevant internal regulation of FDUP.

Examinations or Special Assignments

Not applicable.

Special assessment (TE, DA, ...)

See relevant internal regulation of FDUP.

Classification improvement

See relevant internal regulation of FDUP.