Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 39257.
Lecturer
- Paulo Jorge Gomes Bragança (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
Not applicable
Objectives
Students should understand the significance of tax implications for business management, consolidating their knowledge of the Portuguese tax system, with a particular focus on business activities, including property taxes, Value Added Tax (VAT), Personal Income Tax (IRS), Corporate Income Tax (IRC), as well as tax procedure and tax litigation.
Program
Taxation and Business Management: Framework and Significance
Tax Management and Legal Certainty: key topics relating to the General Tax Law, tax procedure and tax litigation, and tax enforcement proceedings.
The Portuguese Tax System: key aspects of recent developments, including property taxes, Value Added Tax (VAT), Personal Income Tax (IRS) and Corporate Income Tax (IRC).
Tax Management of Business Investment and Financing
Tax Management in Corporate Strategy: tax planning, tax evasion and tax fraud.
Tax Management in the Internationalisation of Businesses
Evaluation Methodology
The knowledge and competences acquired will be assessed through the submission and presentation of a written assignment. Students will be deemed to have passed upon obtaining a minimum grade of 10 out of 20.
In the examination period, assessment will likewise be based on the submission and presentation of a written assignment, with a minimum grade of 10 out of 20 required for a pass.
Bibliography
- Pereira, M. (2023). Fiscalidade. Coimbra: Almedina
- Universitário, C. (2026). Códigos Tributários . Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
Teaching Method
The teaching and learning methodologies employed include theoretical lectures, practical exercises, and practical demonstrations addressing both the form and substance of the tax obligations to be fulfilled, while providing opportunities for debate.
Software used in class
Not applicable
