Complements in Taxation
0
2024-2025
02016940
Accounting and Taxation
Portuguese
Face-to-face
6.0
Elective
2nd Cycle Studies - Mestrado
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)
NoSyllabus
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)
Daniel Martins Geraldo Taborda
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