Curricular Unit:			Code:
Tax Law			870DFIS
Year:	Level:	Course:	Credits:
2	Undergraduate	Commercial Management and Accounting	5 ects
Learning Period:		Language of Instruction:	Total Hours:
Spring Semester		Portuguese/English	65
Learning Outcomes of the Curricular Unit:
Objective of the course and skills to achieve: It is intended to give students a basic training in tax law through knowledge of the conceptual and dogmatic schemes, its evolution and current state of this branch of law, as well as major tax system Portuguese tax. Skills sought: to be able to understand the underlying tax law in terms of its conceptual dimension of the current regulatory choices, but also those that may come to shape the tax law in the future philosophy.
Syllabus:
I - KEY FIGURES TAX II - SOURCES OF THE TAX LAW III - TAX LIABILITY IV - THE TAX SYSTEM PORTUGUESE
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Teaching unit: the discipline is composed of several units Semester Theoretical and practical: The teaching hours are distributed equitably Description: Presentation of legal phenomena in the context of the rules governing the legal relations of individuals and companies in the field of taxation. Objectives: These units are intended to introduce students to the discipline of nuclear information on taxes. Aims to promote critical reflection on the mechanisms of taxation
Teaching Methodologies (Including Evaluation):
A System of continuous assessment: - 2 Frequencies written, duration of 1 hour each with a weighting of 45% each, total weight of just 90%; - Attendance and participation in classes: weighting of 10%. Note 1: Students should have a minimum score of 8 (eight) values in the 1st frequency to undergo 2nd Frequency, and also this will have to have a minimum score of 8 (eight) values. Scheme of Exam: - One written exam lasting 2 hours, with a weighting of 100%. Note 2: Students to undergo each time point (continuous assessment and final examination) should meet the mandatory 50% attendance at lectures.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The proposed methodologies are consistent with the learning objectives of the unit, in a way that they establish a close and continuous coordination between theoretical concepts, practical examples and problem solving. This approach enables the interpretation and practical application of the law and concepts and jurisdictional methods.
Reading:
5. MARCOS, ANTÓNIO Direito dos Contribuintes à Segurança Jurídica, CETA, Edições da Universidade Fernando Pessoa, Porto, 1997 10. SÁ GOMES, NUNO Manual de Direito Fiscal, Vol. I, in Ciência e Técnica Fiscal, nº 168, Lisboa, 1993 11. SÁ GOMES, NUNO Manual de Direito Fiscal, Vol. II, in Ciência e Técnica Fiscal, nº 174, Lisboa, 1996 21. CASALTA NABAIS, J.: Direito Fiscal, Almedina, Coimbra, 2017.