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
- Bruno Manuel de Almeida Santos (1)(2)
(1) Lead Professor
(2) Teaching Professor
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: Completion of an assessment test, weighted at 70%, and a group project weighted at 30% in the final assessment, respectively. Students will obtain approval with a grade equal to or higher than 9.5, resulting from the average of the test and the group project.
Assessment by Examination - Regular Period: Written exam. Students with a grade equal to or higher than 10 (ten) points will be considered approved in the subject.
Bibliography
- Essencial, C. (2025). Manual de preenchimento da declaração modelo 22. Lisboa: Ordem do Contabilistas Certificados
- Nunes, A. (2026). Compreender o IRS 50 casos práticos resolvidos e comentados. (Vol. 1). (pp. 1-160). Lisboa: EditoraVida Económica - Grupo Editorial, Sa
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Ricardo, J. (2026). Direito Tributário 2026 - Coletânea de legislação - 29ª Edição. (Vol. 1). 2026: EditoraVida Económica - Grupo Editorial, Sa
- Tributários, C. (2024). Códigos Tributários. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
Teaching Method
Lectures and case studies.
Software used in class
Not applicable.
