Tax Law

Accounting, 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

Lecturer
- Arlindo José Bernardo Dinis

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
OPreparation of work and presentation in the classroom (25% of the final grade) and 3 tests (25% of the final grade each).
Exam (approved students who obtain a minimum of 10 points).

Bibliography
- Tributários, C. (2019). Códigos Tributários. Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Campos, D. e Rodrigues, B. e Sousa, J. (2012). Lei Geral Tributária - anotada e comentada. Lisboa: Encontro da Escrita

Method of interaction
Lectures including brainstorming and class debate.

Software used in class