Class Supplementary Taxation

This curricular unit allows an understanding of the Portuguese tax system structure and its basic principles. The contents discussed allows to adquire knowledge about the legal-tax relationship, guarantees and obligations. The study of the tax codes will contribute to the understanding of the incidence of the various types of taxes, as well as its calculation

I. Characterization of the Portuguese tax system. Constitutional tax principles. The tax legal relationship - Characterization (subjects, object, constitution, alteration and extinction, and guarantees). II. Personal income taxation: (a) taxable persons and residence criteria; (b) the various income categories and the determination of taxable income; (c) General, special, liberatory and autonomous tax rates; (d) Administrative doctrine and case law - Practical examples. III. Corporate income taxation: (a) Determination of the taxable income with differentiation according to the nature of the taxable person; (b) Special schemes; (c) Administrative doctrine and case law - Case studies.

Whenever the topic allows, design thinking sessions will be held with the creation of groups in class with the aim of developing critical thinking in relation to tax matters related to the program.

• Machado, Jónatas E.M. & Costa, Paulo Nogueira, Curso de Direito Tributário, 2.ª edição, Coimbra Editora
• Pereira, M. H. de Freitas, Fiscalidade, 4ª ed., Coimbra, Almedina, 2011
• Dourado, Ana Paula, Direito Fiscal, 7.ª edição, Almedina, 2022
• Constituição da República Portuguesa. Lei Geral Tributária. Código do IRS e legislação complementar. Código do IRC e legislação complementar. Estatuto dos Benefícios Fiscais.