Complements in Taxation

Recommended Prerequisites

General knowledge on tax and tax law are recommended.

Teaching Methods

The course works in theoretical-practical classes, combining an expositive approach of more theoretical matters (complemented when appropriate, by illustrative examples), with discussion and resolution of case studies and exercises in more practical classes. The research essay is developed along the semester, under supervision of the professor.

All supporting materials (with the exception of books) are made available in the respective page in NÓNIO platform.

Learning Outcomes

1. Give students proper knowledge on businesses and individuals tax legal regimes, preparing them to understand the economic reality of each enterprise;

2. Provide students with solid knowledge allowing them to achieve tax optimization in the context of complex economic facts.

3. Provide students with basic knowledge to understand the most common legal tax issues.

Work Placement(s)

No

Syllabus

1. Tax law in a nutshell

2. Property taxes

3. Tax benefits

4. Tax law general legal regime

5. Tax penalties and tax crimes general legal regimes

6. Tax procedural and process code

7. Additional regime of tax inspection.

Head Lecturer(s)

Suzana Maria Calvo Loureiro Tavares Silva

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

Duarte Morais, Rui (2012), Manual de Procedimento e Processo Tributário, Almedina, Coimbra

Fernandes Pires, José Maria (2018), Lições de Impostos Sobre o Património e do Selo, Almedina, Coimbra

Freitas da Rocha, Joaquim (2018), Lições de Procedimento e Processo Tributário, Almedina, Coimbra

Freitas da Rocha, Joaquim; Damião Caldeira, João (2013), Regime Complementar do Procedimento de Inspecção Tributária (RCPIT) Anotado e Comentado, Coimbra Editora, Coimbra

Freitas Pereira, Manuel Henrique (2011), Fiscalidade, Almedina, Coimbra

Grupo de Trabalho para o Estudo da Política Fiscal, Competitividade, Eficiência e Justiça do sistema fiscal (2009), Relatório do Grupo, in: www.min-financas.pt

Marques da Silva, Isabel (2016), Regime Geral das Infracções Tributárias, IDEFF, Almedina, Coimbra

Sanches, Saldanha J. L. (2010), Justiça Fiscal, Edição FFMS, Lisboa

Tavares da Silva, Suzana (2015), Direito Fiscal: Teoria Geral, Imprensa da Universidade de Coimbra