Skip to main content

ISMAT 1883

Tax Law I

Law
  • ApresentaçãoPresentation
    The Tax Law I module will focus on the Portuguese tax system, with particular emphasis on the legal theory underpinning the tax law relationship and the principles of taxation. It aims to provide an overview of the structure of the tax system, covering income, consumption and wealth taxation, thereby contributing to the comprehensive training of legal professionals and enabling them to resolve technical and legal issues directly related to the Portuguese tax sy
  • ProgramaProgramme
    1. Concept and Scope of Tax Law 2. The Structure of Tax Law 2.1. Income Taxes (IRS and IRC) 2.2. Property Taxes (IMI, IMT, and IS) 2.3. Consumption Taxes (VAT and IEC) 3. The Fundamental Principles of Tax Law in the CRP and the LGT 4. The General Theory of Taxes: The Concept of Tax and Related Concepts 5. The Tax Legal System 6. The Tax-Law Relationship: The Subjects and the Object
  • ObjectivosObjectives
    Students must be able, on their own, to place tax-related facts within the legal framework of the entire Portuguese tax system and to identify them in each of the codes, as well as to be familiar with the general and special safeguards for taxpayers and the most relevant tax obligations that may apply to them or to those who seek their advice on such matters. The overall objective of this course unit is for students to become familiar with and master the legal framework governing taxation, whilst at the same time gaining an understanding of and deepening their knowledge of the different types of tax within the entire Portuguese tax system.
  • BibliografiaBibliography
    NABAIS, José Casalta, Direito Fiscal, 8a ed., Almedina, Coimbra, 2019 DOURADO, Ana Paula, Direito Fiscal - Lições, 7a ed., Coimbra, Almedina, 2022 VASQUES, Sérgio, Manual de Direito Fiscal, 2ª Edição, Coimbra, Almedina, 2018. ROCHA, Joaquim Freitas da, SILVA, Hugo Flores da, Teoria Geral da Relação Jurídica Tributária, 2ª edição, Almedina, 2025; TEIXEIRA, Glória, Manual de Direito Fiscal, 6a ed., Coimbra, Almedina, 2021.  
  • MetodologiaMethodology
    The teaching methodology is based on theoretical and practical classes covering the theoretical material, in addition to the analysis of real-life, practical case studies to help students-whether they are unemployed or working-gain a better understanding of the material, drawing on their own real-world knowledge of taxes and their individual life experiences. Assessment is based on a two-hour written exam, which accounts for 60% of the grade, and three group-written mini-reports, of which only the two best will be counted toward the final grade, as well as classroom participation, which involves solving practical case studies assigned to students for preparation at home, accounting for 40% of the grade
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não