Tax Law

Code:

1GE205

Acronym:

DF

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2022/2023 - 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	329	Bologna Syllabus since 2012	2	-	3	42	81

Teaching language

Portuguese

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 taxes (income taxes, VAT and wealth 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 the Portuguese tax system.

Working method

Presencial

Pre-requirements (prior knowledge) and co-requirements (common knowledge)

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. Model Convention with respect to Taxes on Income and on Capital.

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 taxes, VAT and wealth 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 – Municipal Tax on Real Estate Ownership- Imposto Municipal Sobre Imóveis (IMI).
8 – Municipal Tax on Real Estate Transfer - Imposto Municipal Sobre as Transmissões Onerosas de Imóveis (IMT).
9 – Social Security Contributions.
10 – Tax Benefits.

Mandatory literature

José Casalta Nabais; Direito Fiscal, Almedina, 2017. ISBN: 9789724071152
Jónatas E. M. Machado, Paulo Nogueira da Costa; Manual de Direito Fiscal - Perspetiva Multinível, Almedina, 2016. ISBN: 9789724064659
Ana Paula Dourado; Direito Fiscal - Lições, Almedina, 2018. ISBN: 9789724073149
Américo Brás Carlos; Impostos - Teoria Geral, Almedina, 2015. ISBN: 9789724056654
Glória Teixeira; Manual de Direito Fiscal, Almedina, 2016. ISBN: 9789724067827
Manuel Henrique de Freitas Pereira; Fiscalidade, 2014. ISBN: 9789724058450
Sérgio Vasques; Manual de Direito Fiscal, Almedina, 2018. ISBN: 9789724074290
J. L. Saldanha Sanches; Manual de Direito Fiscal, Coimbra Editora, 2007. ISBN: 9789723215113
Manuel Pires, Rita Calçada Pires; Direito Fiscal, Almedina, 2018. ISBN: 9789724074542
António Braz Teixeira; Princípios de Direito Fiscal, Volume I, 3ª ed., Almedina, 1989
Diogo Leite de Campos, Benjamim Silva Rodrigues, Jorge Lopes de Sousa; Lei Geral Tributária - Anotada e Comentada, Encontro da Escrita, 2012. ISBN: 9789899763517
António Lima Guerreiro; Lei Geral Tributária - Anotada, Rei dos Livros , 2001. ISBN: 9789725108666
Alberto Xavier (Colaboração de Clotilde Celorico Palma e Leonor Xavier); Direito Tributário Internacional, Almedina, 2014. ISBN: 9789724030487
José Casalta Nabais; Introdução ao Direito Fiscal das Empresas, Almedina, 2015. ISBN: 9789724060194
Sérgio Vasques; Casos Práticos de Direito Fiscal, Almedina, 2015. ISBN: 9789724027517
Clotilde Celorico Palma; Introdução ao Imposto Sobre o Valor Acrescentado (N.º 1 da Colecção), Almedina, 2015. ISBN: 9789724056562
José Guilherme Xavier de Basto; IRS: Incidência Real e Determinação dos Rendimentos Líquidos, Coimbra Editora, 2007. ISBN: 9789723215212

Complementary Bibliography

Pedro Soares Martínez; Direito Fiscal, Almedina, 2003. ISBN: 9789724009612
Alberto Xavier; Manual de Direito Fiscal, Almedina, 1974
Vítor Faveiro; O Estatuto do Contribuinte - A Pessoa do Contribuinte no Estado Social de Direito, Coimbra Editora, 2002. ISBN: ISBN 9789723210781

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	70,00
Teste	30,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	39,00
Frequência das aulas	42,00
Total:	81,00

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 30% and 70% 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. The first written test will be held in a previously designated date and hour, and the second written test will be held in the same date and hour to be designated by the Conselho Pedagógico (Pedagogical Council) for the holding of the final exam.

B – Final Exam
1. Evaluation will be carried out by means of a 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 Assessment Regulation ("RAC").

Calculation formula of final grade

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

B - Final exam 100%.

Classification improvement

As regulated by the Knowledge Assessment Regulation ("RAC").