IPLUSO 2536

Commercial and Tax Law

• ApresentaçãoPresentation

  The Commercial and Tax Law course focuses on the study and framing of legal relationships within the commercial/business sphere, from the perspective of two complementary branches of law: private and public.
• ProgramaProgramme

  1. Concept of commercial law: scope and sources 2. Concept, object and scope of tax law: constitutional principles, the legal-tax relationship, taxpayers and obligations. 3. Concept of commercial acts and qualification 4. Commercial contracts by nature: generalities, purchase and sale, representation, distribution, insurance, banking and financial contracts. 5. The company and the commercial establishment 6. Subjects of commercial law: the individual establishment with limited liability (EIRL); commercial companies. 7. The structure of the tax system; the classification of income taxes (IRS, IRC) and consumption taxes (VAT). 8. VAT: incidence, exemptions, intra-community transactions 9. The taxation of companies.
• ObjectivosObjectives

  To provide students with general knowledge and understanding of the law applicable to the context of business and commercial activity, supplying them with tools that allow them to understand the main legal aspects associated with commercial activity, as well as to understand the rules applicable to areas relevant to the management of companies or any economic activities.  
• BibliografiaBibliography

  SOUSA, Domingos Pereira de Direito Empresarial, Lisboa. Quid Juris, 2020. ABREU, J. M. Coutinho de Curso de Direito Comercial. Coimbra. Almedina, 2022. NABAIS, José Casalta, Direito Fiscal (2021). 11.ª edição reimpressa. Almedina Legislação: Código das Sociedades Comerciais / Código Comercial / Código Civil / Codigo Insolvência e Recuperação de Empresas Lei Geral tributária / Constituição da República Portuguesa   
• MetodologiaMethodology

  Use the analysis of real/media situations in their connection with the subjects presented in class.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não