Sumários
Aula 4
9 Fevereiro 2026, 09:30 • Daniela Bettencourt Picanço Jorge da Fonseca
Repetição da aula 3;
Sujeitos da relação tributária.
Module I
9 Fevereiro 2026, 08:00 • Maria Margarida Saraiva Ramos Pereira
The passive taxpayer - original vs non-original (contd.).
Kinds of responsibility - subsidiary vs jointly.
The moments of the tax obligation.
The constitution. The tax event - concepts of non-subjection, subjection, exemption (full or by aggregation) and negative delimitation of taxation.
Module I
6 Fevereiro 2026, 08:00 • Maria Margarida Saraiva Ramos Pereira
The elements of the tax relationship.
The subjects of the tax relationship.
The passive taxpayer - original vs non-original.
Module I
5 Fevereiro 2026, 11:00 • Maria Margarida Saraiva Ramos Pereira
The elements of the tax relationship.
The subjects of the tax relationship.
The passive taxpayer - original vs non-original.