Tax Law

Code:

D211

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2021/2022 - 2S (since 07-02-2022 to 20-05-2022)

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	204	Novo Plano Oficial do ano letivo 2016	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.

Learning outcomes and competences

See table above.

Working method

Presencial

Program

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

Mandatory literature

Gloria Teixeira; Coletânea de Legislação Fiscal, AEFDUP
Glória Teixeira; Manual de Direito Fiscal 6ª edição Almedina 2021

Complementary Bibliography

Glória Teixeira; Glossário Fiscal Almedina 2021

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

Assessment Components

Designation	Weight (%)
Exame	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Frequência das aulas	0,00
Total:	0,00

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.