Curricular Unit:Code:
Tax Law1175DFIS
2UndergraduateBusiness Sciences5 ects
Learning Period:Language of Instruction:Total Hours:
Spring SemesterPortuguese/English65
Learning Outcomes of the Curricular Unit:
The curricular unit endows students with instrumental and theoretical-practical skills, which are essential for understanding the tax system.
In the end, they have the necessary skills to understand the entire tax system and its connection with the various types of taxable person.
To do so, they must have acquired the necessary knowledge to enable them to:
1. Master all the structuring principles of the legal tax system;
2. Understand the concept of tax and distinguish between unilateral and bilateral taxes;
3. Know the different types of tax;
4. Understand the national tax legal system and its articulation with European Union rules;
5. Seize and master all elements of the legal tax relationship;
6. Know the structure of tax benefits;
7. Explain the entire structure of tax justice, whether analyzed from an administrative or judicial perspective.
1. Public financial activity
2. The Constitutional Principles of Tax Law
3. The relationship between Tax Law and Commercial Law and Accounting
4. Taxes
5. The national tax legal system: taxation of income, expenditure, assets
6. The legal-tax relationship
7. Tax benefits
8. Tax justice - lato sensu.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
So that at the end of the semester the student will be able to (1) Master all the structuring conceptualization of the legal-tax system, (2) understand the relationship of Tax Law with other branches of Law, especially with those connected to economic agents , (3) assimilating the national tax system (4) seized and mastered all elements of the legal-tax relationship, (5) knowing the structure of tax benefits and (6) encompassing the entire structure of tax justice, whether analyzed in the administrative aspect , whether jurisdictional, the syllabus contents were structured in order to contemplate all the knowledge to be acquired. Thus, in order to respond to that desire, the following syllabuses were integrated: Item (1) - items 1 and 2; Item (2) - item 3; Item (3) - items 4 and 5; Item (4) - items 6; Item (5) - items 7; Item (6) - Item 8.
Teaching Methodologies (Including Evaluation):
Teaching Methodology - Starting from an expository methodology of the legal, doctrinal and jurisprudential conceptualization of the syllabus, a practical methodology is also integrated in which case studies presented by the professor and the students are analyzed, whether they are integrated in group work or individually developed. This whole cognitive process of learning and the practical application of the acquired theoretical knowledge is accompanied by encouraging students to research and promote their autonomous study. It is intended, therefore, a “know-how” added to a “know-how”.
Continuous assessment - During the course of the classes, two written tests are carried out, each with a weighting of 50% for the final grade. In each test the student must obtain a minimum grade of 8 (eight) values. Final Exam - Written exam lasting 2 hours and with a total weight of 100%.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The evidence that the teaching methods are adapted to the objectives proposed in this Course, stands out for the fact that, in each class, we start from an expository methodology of the legal, doctrinal and jurisprudential conceptualization of the syllabus, in which all the themes are explained of the program, to then make practical cases on the subject in the classes, leading that in the end the student has achieved the knowledge, skills and competences outlined.
1. Códigos Tributários - Edição Universitária, Editora: Almedina, 20ª Edição, Ano: 2021, ISBN: 9789724091082;
2. Jónatas E. M. Machado, Paulo Nogueira da Costa, Manual de Direito Fiscal – Perspetiva multinível, Editora: Almedina, 3.ª Edição, Editora – Almedina, Ano de 2019, ISBN: 9789724081090;
3. Manuel Henrique de Freitas Pereira, Fiscalidade, Editora: Almedina, 6ª Edição - Reimpressão 2020, Editora – Almedina, ISBN: 9789724075563;
4. Casalta Nabais, J., Direito Fiscal, Almedina, Coimbra, 2017.
Lecturer (* Responsible):
Carlos Rodrigues (