Tax Law

Code:

MD118

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Tax Law

Instance: 2014/2015 - 1S (since 06-10-2014 to 23-01-2015)

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
MD	31	Plano Oficial de MD	1	-	10	-

Teaching language

Portuguese

Objectives

To master the main principles and techniques in the tax area, with a critical analysis and appeal to international and EU concepts.

Learning outcomes and competences

See above mentioned objectives.

Interactive way or learning,with appeal to different regimes and institutes.

Master research principles and techniques in the tax area.

Working method

Presencial

Program

The constitutional principles; Critical analysis: a) income tax; b) consumption tax; c) estate tax; d) tax fraud.

Mandatory literature

Teixeira Glória 1965-; Manual de direito fiscal. ISBN: 978-972-40-4155-1
Pereira Manuel Henrique de Freitas; Fiscalidade. ISBN: 972-40-2603-5
Sanches José Luís Saldanha 1944-2010; Manual de direito fiscal. ISBN: 978-972-32-1511-3
Nabais José Casalta; Direito fiscal. ISBN: 978-972-40-4377-7
Martinez Pedro Soares 1925-; Direito fiscal. ISBN: 972-40-0733-2
Miranda Jorge 1941- 220; Constituição Portuguesa anotada
oecd; Harmful Tax Competition, 1998
Williams, David; Trends in International Taxation, IBFD, IFA, 1991
Teixeira Glória; Taxing Profits in the European Union. A Comparative study of the Portugueses, British and Dutch systems, Kluwer, 1997
Thuronyi Victor 340; Tax law design and drafting. ISBN: 90-411-9784-2
Morais Rui Duarte; Imputação de lucros de sociedades não residentes sujeitas a um regime fiscal priviligiado. ISBN: 972-8069-60-X

Complementary Bibliography

Nabais José Casalta; Introdução ao direito fiscal das empresas. ISBN: 978-972-40-5235-9
Nabais José Casalta; Direito fiscal. ISBN: 978-972-40-4377-7
Vasques Sérgio 1969-; Manual de direito fiscal. ISBN: 978-972-40-4643-3
Sousa Domingos Pereira de; Direito fiscal e processo tributário. ISBN: 978-972-32-2077-3
Palma Clotilde Celorico; Introdução ao imposto sobre o valor acrescentado. ISBN: 978-972-40-5656-2
Marques Paulo; Elogio do imposto. ISBN: 978-972-32-1862-6
Santos António Carlos dos 1945- 020; Legislação do IVA. ISBN: 972-40-0791-X
Nabais José Casalta; A^determinação da matéria tributável no IRC
Ferreira Eduardo Paz 1953-; Lições de direito da economia
Ferreira Eduardo Paz 1953-; Jurisprudência fiscal constitucional
Teixeira Glória 1965-; Governance, corruption and tax fraud
Catarino, João Ricardo e outros (Coordenação); Lições de Fiscalidade, Almedina, 2012
Palma, Clotilde ; Estudos de IVA I, Almedina
Palma, Clotilde ; Estudos de IVA II, Almedina
Nabais José Casalta; O^dever fundamental de pagar impostos. ISBN: 972-40-1115-1

Teaching methods and learning activities

Tutorials and conferences. Pedagogical support via e-mail and meetings by appointment.

Evaluation Type

Evaluation with final exam

Assessment Components

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

Eligibility for exams

See regulation.

Calculation formula of final grade

See regulation.

Examinations or Special Assignments

See regulation.

Special assessment (TE, DA, ...)

See regulation.

Classification improvement

See regulation