Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152313.
Lecturer
- Arlindo José Bernardo Dinis
Prerequisites
Not applicable.
Objectives
The main goal of this course is to provide the students with the
theories and techniques that will enable them to understand the essential concepts of tax law and the tax system and will familiarize themselves with tax values and the trade income tax and property taxes.
Program
1 ? Corporate Income Tax
2 ? Property Taxes
Evaluation Methodology
Two written tests (50% each) and end-of-semester test (50% of final grade) .
Examination (pass mark: 10/20).
Bibliography
- Tributários, C. (2022). Códigos Tributários. Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
- Sousa, A. (2022). IRC- Coleção Essencial. Lisboa: OCC
Teaching Method
Lectures and case studies.
Software used in class
