Publication in the Diário da República: Despacho n.º 5958/2024 de 27/05/2024
6 ECTS; 1º Ano, 2º Semestre, 56,0 TP , Cód. 604211.
Lecturer
- Arlindo José Bernardo Dinis (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
Not applicable.
Objectives
On completion of the module students should be aware of the importance of fiscal problems in business administration, know the basic concepts of tax and understand the
structure and essential concepts underpinning tax law and the tax
system.
Program
1- Introduction to taxes
2 ? Personal Income Tax
3 ? Added-Value Tax.
Evaluation Methodology
Two written tests administered during the term (each accounting for 50% of the final grade).
Exam (students must achieve a minimum score of 10 to pass).
Answers that lack justification, are improperly justified, or fail to cite the relevant legal basis will not be considered.
Bibliography
- Carrapiço, J. (2023). Manual de Preenchimento da Declaração Periódica do IVA e anexos. Lisboa: Ordem dos Contabilistas Certificados
- Fernandes, M. (2023). Manual de Preenchimento da Declaração Modelo 3 IRS. Lisboa: Ordem dos Contabilistas Certificados
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Tributários, C. (2023). Códigos Tributários . Coimbra: Almedina
Teaching Method
Lectures and practical sessions focusing on the analysis of applicable tax law and regulations. Case study analysis.
Software used in class
