Subject: Taxation

Scientific Area:



64 Hours

Number of ECTS:




Overall objectives:

1 - Study of the main taxes that constitute the Portuguese Tax System, in particular VAT, IRS and IRC. Provide students with scientific and technical knowledge to enable them to acquire skills in the field of taxation, particularly in connection with accounting information and taxpayer guarantees. Presentation, analysis and discussion of the concepts underlying taxation and the various types of fiscal and parafiscal taxes. Presentation, analysis and discussion of the Portuguese Tax System, and respective types of taxes / taxes, considering transversally the adaptation of the tax system to R.A.M. and the International Business Center of Madeira (CINM).
2 - Analysis of the context in which the professions related to taxation are developed.


1 - Framework and scope of the tax law. Sources of Tax Law. Interpretation and application of the tax norm. Fundamentals of tax law- General Tax Law
1.1 - General notions on Tax Theory
1.2 - Concept and concept of Tax
1.3 - Structure and dynamics, moments of the obligation and phases of the Tax
1.4 - Classification and typology of Taxes
2 - Generic analysis of the Portuguese Tax System and the particular case of the Fiscal System of Madeira
3 - Study and analysis of the main taxes that constitute the Portuguese Tax System
3.1 - Income taxes (IRS, IRC)
3.2 - Taxes on expenditure, taxes on capital and parafiscal charges (VAT, IS, IMT, IMI, Contributions to Social Security)
3.3 - ax Benefits and the private regime of the CINM - Madeira International Business Center / ZFM
3.4 - Analysis of specific fiscal issues
3.4.1 - Community tax harmonization
3.4.2 - Double international taxation. ADT Conventions
3.4.3 - Download prices
3.4.4 - Tax planning. "Anti-abuse" standards
4 - Taxpayers' guarantees and tax offenses
4.1 - General taxpayer guarantees
4.2 - Procedural and procedural guarantees of taxpayers
4.3 - Tax offenses


XXX , Legislação Fiscal (Tax Legislation) ,
Ramos, João Manuel; Fortuna, Manuel de Deus; Barros, Victor Maurílio Silva , 2009 , Tributação: Sistema Fiscal da Madeira , Edição dos Autores
XXX , Códigos Tributários ,
Carlos, Américo Brás, Abreu, Irene Antunes, Durão, João Ribeiro e Pimenta, Maria Emília , 2017 , Guia dos Impostos em Portugal - 2017 , Quid Juris
Freitas Pereira, Manuel Henrique , 2016 , Fiscalidade , Almedina
Pinheiro Pinto, José Alberto , 2011 , "Fiscalidade" , Areal Editores.
R. Pires, Joaquim António , 2006 , Os Preços de Transferência , Vida Económica

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Exposure and application in the analysis and practical case study in simulated cases, examples and exercises of theoretical concepts and legal and normative dispositions contextualized with practice, and vice versa, including jurisprudence, administrative doctrine, tax forms and analysis tools. Assessment by two frequencies weighing 50% each, there being no minimum grade.

Subject Leader:

Manuel de Deus Fortuna