Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 905616.
Lecturer
- Arlindo José Bernardo Dinis (1)
- Bruno Manuel de Almeida Santos (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
The main goal of this course is to provide the students with the
theories and techniques that will enable them to understand the essential concepts of tax law and the tax system and will familiarize themselves with tax values and the trade income tax and property taxes.
Program
1 ? Corporate Income Tax
2 ? Property Taxes
Evaluation Methodology
Continuous Assessment: Carrying out an assessment test, with a weighting of 60% and group work with a weighting of 40% in the final assessment respectively. Students will pass with a grade equal to or greater than 9.5, resulting from the average of the test and group work.
Assessment by Exam - Normal Season: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved for the course.
Bibliography
- Essencial, C. (2023). Manual de preenchimento da declaração modelo 22. Lisboa: Ordem do Contabilistas Certificados
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Sousa, A. (2022). IRC- Coleção Essencial. Lisboa: OTOC
- Tributários, C. (2023). Códigos Tributários. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
Teaching Method
Lectures and case studies.
Software used in class
