Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 905624.
Lecturer
- Paulo Jorge Gomes Bragança (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Provide students with a general overview of tax law focusing primarily on the study of its administrative components (procedure) and litigation (process), with reference to the acts in time and alternative means of solving conflicts.
Program
I - Introduction;
II - Tax Procedure;
III - Tax Case;
Evaluation Methodology
Two mid-term tests or Final exam.
Bibliography
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Sousa, J. e Rodrigues, B. e Campos, D. (2012). Lei Geral Tributária - anotada e comentada. Lisboa: Encontro da Escrita
- Tributários, C. (2017). Códigos Tributários. Coimbra: Almedina
Teaching Method
Lectures including topic exploration and class debate
Software used in class
