Tax III

Scholar Year: 2018/2019 - 1S

Courses

Head Teacher Responsability Francisco José Alegria Carreira Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Francisca Palmeira   2,00 Practices Totals 2 4,00 Sónia Coelho   4,00

Teaching language

English

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Understand and interpret the general tax law, the procedure code and tax process, the complementary regime of the tax inspection procedure and the general regime of tax infractions.

Syllabus

1 - The Constitution of the Portuguese Republic and the
2 - The General Tax Law
3 - The Code of Tax Procedure and Procedure
4 - The Supplementary Regime of the Tax Inspection Procedure
5 - The General Regime of tax infractions.as Tax Offenses
6 - International Taxation: The concept of resident, in IRS and IRC; Transfer Prices; Double International Taxation and RITI

Demonstration of the syllabus coherence with the UC intended learning outcomes

Theoretical classes: the use of the expository method, for the introduction of the theoretical concepts and the participatory method for the reflection on the contents;
Practical classes - use of the participatory method to solve cases.

Teaching methodologies

Assessment Type Distribution assessment with final exam Assessment Components

Assessment methodologies and evidences

Continuous assessment with a test.
Final Exam, Resource Exam with a test.

Bibliography

Lei Geral Tributária
Regime Complementar do Procedimento de Inspeção Tributária
Inspeção Tributária por Iniciativa do Sujeito Passivo ou de Terceiro
Código de Procedimento e de Processo Tributário
Regime Geral das Infrações Tributárias
Códigos Tributários, (2014 a 2017), autores vários, Almedina.
Direito Tributário 2017, vida económica, Grupo Editorial.

http://www.portaldasfinancas.gov.pt/ Página das Finanças
http://www.occ.pt/ Página organizada pela “OCC”
http://www.portaldocidadao.pt/ Informação ao Cidadão
http://www.apotec.pt/ Página Organizada pela “APOTEC”
http:/www.faturas.portaldasfinancas.gov.pt / Página “e-fatura Finanças”
http:/www.apeca.pt/ Associação Portuguesa de Empresas de Contabilidade e Administração