Tax Law

Accounting
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL

Lecturer
- Paulo Jorge Gomes Bragança

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
One work (50%) and one end-of-semester test (50%). Final exam (a minimum of 10/20 is required to pass).

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