Part of this Programme
Accounting, Taxation and Auditing
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 5
Year | Type of course unit | Language
1 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
140 | 60
Recommended complementary curricular units
Prerequisites and co-requisites
1ª - Presentation; 2 - Basic notions of Tax Law; Sources of Tax Law; Community tax harmonization; 3rd - LGT / CPPT: Concepts; Interpretation and Integration of the Tax Rule; Application of Tax Rules in Time and Space; 4th - LGT / CPPT: Tax Legal Relations; 5th - LGT / CPPT: Contributors' Guarantees; 6th to 10th - IRS: Real and Personal Incidence; 11th to 16th - IRS: Determination of Taxable Income and Taxes; 17th to 20th - IRS: Settlement, Payment and Obligations; 21st - Tax Benefit; 22nd to 23rd - IRS: Practical cases; 27th and 28th - RGIT: Tax offenses and their penalties
The study of the subjects included in this program aims to provide a basic knowledge on the fundamental principles of the Portuguese Tax System and the technical knowledge considered necessary to solve many of the fiscal problems of taxpayers. The Tax Law, as an autonomous branch of law, will be referenced as Public Law and will be well located in the most general scope of our legal system. The techniques of taxation of natural persons are considered. It is hoped that the acquired knowledge will allow the students, once in their active life, to follow the evolution of the Fiscal System.
Knowledge, abilities and skills to be acquired
The principles of Constitutional Law and Tax Law, its norms, institutes and operational instruments will be studied, in order to frame the understanding of the existence of taxes; Identify the underlying principles of tax law; Identify the subjects of the legal-tax relationship; Knowing and knowing the means of defense of taxpayers; Recognize the rules of incidence and identify the income subject to personal income tax; know how to calculate the tax; know the tax obligations; Identify which conduct is classified as a crime or a mere offense, and determine the penalty / fine to be imposed.
Teaching methodologies and assessment
The UC includes theoretical and theoretical-practical classes, following an expository-interactive methodology in the presentation of the proposed topics, and in the accomplishment of the exercises. Continuous assessment consists of two (2) written tests, weighting 35% each and a group work, weighting 20%, with attendance a weighting of 10%. The average of these moments of evaluation can not be less than 10 values to be used. If you do not get approval in the continuous assessment, you can take a final exam. Testing dates: 1st Test - April 09, 2019 2nd Test - May 28, 2019 Deadline for submission work: June 2019
Constituição da República Portuguesa
Lei Geral Tributária
Código do Procedimento e do Processo Tributário
Código do IRS e legislação avulsa
BRÁS CARLOS, Américo, 2010; Impostos Teoria Geral, Almedina
BRÁS CARLOS e Outros, 2018; Guia dos Impostos em Portugal, Quid Juris.
Além da bibliografia publicada acima indicada, têm-se os documentos disponibilizados aos alunos, sob a forma de slides e enunciados de exercícios e testes, no sistema Moodle da Universidade Lusófona de Humanidades e Tecnologias.