Tax Law

Code:

1GE205

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2015/2016 - 1S

Active?	Yes
Responsible unit:	Secção Autónoma de Direito
Course/CS Responsible:	Bachelor in Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LGES	230	Bologna Syllabus since 2012	2	-	3	42	81

Teaching language

Suitable for English-speaking students

Objectives

The aim of this subject is to inform the students of the legal framework of the Tax System. The contents include an introductory part specially designed to inform the students on the main tax law concepts, as well as the main rules and principles applicable to the tax relation. In the second part of the contents, the students are given a general overview of the Portuguese Tax System, as well as specific analyses of the main Portuguese income and expense taxes.

Learning outcomes and competences

 The aim of this subject is to provide students with the knowledge enabling them to construe and apply the rules and principles of Portuguese tax system.

Working method

Presencial

Program

I

TAX LAW

1 – Financial activity, Financial Law and Tax Law.

2. Tax Law: Nature and autonomy.

3 – The relation between Tax Law and other branches of Law.

 

II

TAXES

1 – Taxes: definition and main characteristics.

2 – The essential elements of taxes.

3 – Taxes and similar contributions.

4 –Classification of taxes.

 

III

TAX LAW SOURCES

1 – The Constitution, international conventions, EU Law, laws, regulations, contracts, court decisions, doctrine and the norm.

2 – Tax codification.

 

IV

TAX LAW INTERPRETATION AND INTEGRATION

1 – Tax Law Interpretation.

2 – Tax Law Integration.

3 – The Anti-abuse Clauses.

 

V

TAX LAW APPLICATION

1 – Tax Law entry into force and termination.

2 - The Territoriality Principle.

3 – The O.E.C.D Convention regarding Double Taxation.

 

VI

TAX RELATION

1 – The Tax Relation.

2 – The Parties of the Tax Relation.

3 – The Object of the Tax Relation.

4 – The constitution and change of the Tax Relation.

5 – The termination of the Tax Relation.

 

VII

TAX GUARANTEES

1 – General Guarantees.

2 – Special Guarantees.

 

VIII

TAXPAYERS GUARANTEES

1 – Non-litigation Guarantees.

2 – Litigation Guarantees: Judicial and administrative.

 

IX

THE PORTUGUESE TAX SYSTEM

1 – Portuguese Tax System Overview.

2 – Main taxes: income and expense taxes.

3 – Tax on Private Income - Imposto Sobre o Rendimento das Pessoas Singulares (IRS).

4 – Tax on Company Income - Imposto Sobre o Rendimento das Pessoas Colectivas (IRC).

5 – Value Added Tax (V.A.T.) Imposto Sobre o Valor Acrescentado (IVA).

7 – Tax on property ownership- Imposto Municipal Sobre Imóveis (IMI).

8 – Tax on property transmission - Imposto Municipal Sobre as Transmissões Onerosas de Imóveis (IMT).

9 – Social Security Contributions.

10 – Tax Benefits.

Mandatory literature

Nabais, José Casalta; Direito fiscal. ISBN: 978-972-40-4377-7
Jónatas E. M. Machado e Paulo Nogueira da Costa; Curso de Direito Tributário, Coimbra Editora, 2009
Américo Brás Carlos; Impostos - Teoria Geral, Almedina, 2010
Manuel Henrique de Freitas Pereira; Fiscalidade, Almedina, 2010
J. L. Saldanha Sanches; Manual de Direito Fiscal, Coimbra Editora, 2007
Diogo Leite de Campos e Mônica Horta Neves Leite de Campos; Direito Tributário, reimp. 2ª ed., Almedina, 2003
António Braz Teixeira; Princípios de Direito Fiscal, Volume I, 3ª ed., Almedina, 1989
Diogo Leite de Campo, Benjamim Silva Rodrigues e Jorge Lopes de Sousa; Lei Geral Tributária Comentada e Anotada, 3ª ed., Vislis, 2003
António Lima Guerreiro; Lei Geral Tributária Anotada, 2000
Clotilde Celorico Palma; Introdução ao Imposto Sobre o Valor Acrescentado, Almedina, 2011
Rui Duarte Morais; Sobre o IRS, Almedina, 2010
José Guilherme Xavier de Basto; IRS - Indcidência Real e Determinação dos Rendimentos Líquidos, Coimbra Editora, 2007

Complementary Bibliography

Soares Martínez; Direito Fiscal, Almedina, 2003
Vítor Faveiro; O Estatuto do Contribuinte, Coimbra Editora, 2002
Alberto Xavier; Manual de Direito Fiscal, Almedina, 1974

Teaching methods and learning activities

Considering the Theoretical & Practical scope of this subject, the adopted teaching procedures are the following: (i) Presentation of the main concepts of Tax Law; (ii) After the theoretical presentation of each item in the Contents, the students are presented with case studies, which are jointly analysed during the classes.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

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

Eligibility for exams

Distributed evaluation or final exam.

A - Distributed evaluation

1. In the case of distributed evaluation, students will be submitted to two written tests, representing 40% and 60% of the grade, respectively.

2. Approval will be given to students that, within those two tests, have averaged a classification equal or better than ten points (in a maximum of twenty points), as long as none of the tests has been graded below six points.

3. Written tests will be held within class, separately for each group.

B – Final Exam

1. Evaluation is made through final exam (written test), to be held in a previously designated date.

2. Approval will be given to students whose final exam is graded equal or better than ten points (in a maximum of twenty points).

C – Common rules

All situations not specifically stated above will be ruled by the Knowledge Evaluation Regulation.

Calculation formula of final grade

A – Two tests (a+b), according to this formula: final grade=a*30%+b*70%.

B - Final exam 100%.