Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152313.
Lecturer
- Maria da Conceição de Jesus Fortunato (1)(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
Two written tests (50% each) and end-of-semester test (50% of final grade) .
Examination (pass mark: 10/20).
Bibliography
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Sousa, A. (2022). IRC- Coleção Essencial. Lisboa: OCC
- Tributários, C. (2022). Códigos Tributários. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
Teaching Method
Lectures and case studies.
Software used in class
