Legal-Economic Sciences

Code:

MD124

Acronym:

PCJE

Keywords
Classification	Keyword
OFICIAL	Tax Law

Instance: 2014/2015 - 2S (since 09-03-2015 to 19-06-2015)

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	18	Plano Oficial de MD	1	-	20	-

Teaching language

Portuguese

Objectives

To master the principles and techniques in the tax field, within an international and comparative analysis, and provide a valid critical outcome.

Learning outcomes and competences

See in objetives.

Working method

Presencial

Program

Taxes and Economy: Main taxes (income and consumption taxes); Tax planning; Competition and Economy; Subsidies: legal and economic approaches; Governance: tax and economic aspects.

Mandatory literature

Glória Teixeira; Manual de Direito Fiscal, Almedina, 2012
Cruz José Manuel Neves 1965-; Jurisdições de sigilo
Cruz José Manuel Neves 1965- 340; Infrações económicas e financeiras. ISBN: 978-972-32-2170-1
Porto Manuel 1943- 340; Lei da concorrência. ISBN: 978-972-40-5060-7
Teixeira (ed.); Business Taxation in the EU, Wiley, 1994
Gloria Teixeira; Manual Direito Fiscal, Almedina, 2015
Gloria Teixeira (coord.); Tributação do trabalho dependente, Vida Económica, 2000
Gloria Teixeira (coord.); Jurisprudência Fiscal Anotada 2001, Almedina, 2001
Gloria Teixeira (coord.); LEXIT - Códigos Anotados e Comentados - IRS/IRC/IVA/LGT/IS, Ginocar, 2014
Gloria Teixeira (coord.); Direito Rural, Vida Económica, 2013
Gloria Teixeira/Rita Tavares de Pina; Tax Treatment of Transfer Pricing - Portugal, IBFD, 2015

Complementary Bibliography

Cruz José Manuel Neves 1965-; A^criminologia e as infrações económicas e financeiras
Cruz José Manuel Neves 1965-; O^ofensor de colarinho branco é um empreendedor?
Vilaça José Luís da Cruz 1944- 070; Concorrência. ISBN: 972-40-2856-9
Susan Will, Stephen Handelman and David C. Btrotherton; How they got with it: white collar criminals and the financial meltdown, Columbia University Press, 2013. ISBN: 978-0-231-15691-2
Aurora A. C. Teixeira, António Maia, José António Moreira and Carlos Pimenta; Interdisciplinary Insights on Fraud, Cambridge Scholars Publishing, 2014. ISBN: 978-1-4438-5656-0
Miguel Moura e Silva; Direito da Concorrência: Uma introdução jurisprudencial, 2008. ISBN: 978-972-40-3404-1
Junqueiro Ricardo Bordalo; Abuso de posição dominante. ISBN: 978-972-40-4944-1
Motta Massimo; Competition policy. ISBN: 978-0-521-01691-9
Gloria Teixeira; Taxing Corporate Profits in the EU, Kluwer Law, 1997
Gloria Teixeira/Ana Sofia Carvalho (coord); Os 10 anos de investigação do CIJE, Almedina, 2010
Glória Teixeira/Ary Ferreira da Cunha; I Congresso de Direito Fiscal, Vida Económica, 2011

Teaching methods and learning activities

Tutorials and specialised conferences. Pedagogical support via appointed meetings and e-mail.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Trabalho escrito	100,00
Total:	100,00

Eligibility for exams

See Faculty´s regulation.

Calculation formula of final grade

See Faculty´s regulation.

Examinations or Special Assignments

See Faculty´ regulation.

Special assessment (TE, DA, ...)

See Faculty's regulation.

Classification improvement

See Faculty's regulation.