Tax Law

Code:

D211

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2024/2025 - 2S (since 10-02-2025 to 31-07-2025)

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	Novo Plano Oficial do ano letivo 2016	2	-	6	-

Teaching language

Portuguese

Objectives

Achievement of basic knowledge in the area of Tax Law through knowledge of the fundamental tax principles, concepts and tecnhiques and integrated and coherent apprehension of the general structure of taxes.

Learning outcomes and competences

See table above.

Working method

Presencial

Program

- Introduction: Fundamental principles and concepts.
- Tax: structuring notions. 
- Tax benefits. 
- The international and European dimension. 
- Tax infringements: introductory notions. 

Key bibliography: Glória Teixeira, Manual de Direito Fiscal, 7th Edition, Almedina, 2025. 

Complementary bibliography: see footnotes of the adopted Manual.

Mandatory literature

Glória Teixeira; Manual de direito fiscal. ISBN: 978-972-40-6782-7
Glória Teixeira; Coletânea de direito fiscal

Complementary Bibliography

Glória Teixeira; Glossário Fiscal , Almedina, 2021
Glória Teixeira ; Preços de transferência , Editora D’Ideias, 2023

Comments from the literature

Special Supplementary bibliography is indicated in the footnotes of the Recommended Manual.

Teaching methods and learning activities

Lectures, complemented, when appropriate, by conferences or seminars on specific topics.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	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 FDUP's Regulations for the evaluation of knowledge.

Calculation formula of final grade

Final mark has the following composition: 

- test 1: 50%; 
- test 2: 50%;

Examinations or Special Assignments

Not applicable.

Special assessment (TE, DA, ...)

See FDUP's Regulations for the evaluation of knowledge.

Classification improvement

See FDUP's Regulations for the evaluation of knowledge.