Fiscalidade

Gestão e Administração Bancária (Pós-Laboral)
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
At the end of term the students should be familiar with the composition and construction of the various tax bases in Portugal.

Program
Introduction to taxation
CIRS - Income Tax Code
CIRC - Corporate Income Tax Code
CIVA - Value-Added Tax Code

Evaluation Methodology
Face-to-face classes
Resolution of practical cases
Continuos assessment (mid-term test)
Examinations (face-to-face exams)

Bibliography
- Abreu, I. e Durão, J. e Pimenta, M. e Carlos, A. (2014). Guia dos Impostos em Portugal 2014. Lisboa: Quid Juris
- Vários, . (0). Autoridade Tributária e Aduaneira.Acedido em1 de setembro de 2014 em http://www.portaldasfinancas.gov.pt/at/html/index.html

Method of interaction
Case study analysis and problem-solving applying Portuguese tax laws.

Software used in class
Not applicable.