| Code |
12705
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| Year |
3
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| Semester |
S2
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| ECTS Credits |
6
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| Workload |
TP(60H)
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| Scientific area |
Ciências Sociais e Jurídicas
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Entry requirements |
- Proficiency in Portuguese Language.
- Financial Accounting knowledge.
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Mode of delivery |
Face-to-face
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Learning outcomes |
Provide a set of technical and formal knowledge that allows, the future graduate in Management, the interpretation of tax laws and the understanding of fiscal issues and the taxes in particular, preparing it to meet the fiscal needs of business and conferring skills on the implementation of the main taxes of the Portuguese tax system, which will enable to make an appropriate fiscal framework to operations arising from economic activities.
In short, it is intended that at the end of the semester the student has obtained qualifications to enable it:
1. Know / Recall basic concepts of tax law.
2. Mastering knowledge of the VAT Code and the RITI
3. Master the knowledge of the Corporation Tax Code (IRC Code) and the Tax Benefits associated with it.
4. Calculate taxes and prepare and fill out tax returns of IRC, VAT and DA / IES.
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Syllabus |
PRINCIPLES OF TAX LAW
The financial activity; tax law and the main sources of government revenue
The hierarchy of laws.
Interpretation and Integration of the shortcomings
Tax law in Time and Space
The tax: definition; elements; phases; classification criteria
PORTUGUESE TAX SYSTEM: brief characterization of the existing taxes
THE TAX LEGAL RELATIONSHIP: The taxable event; The subjects; The object; The constitution, modification and extinction; Guarantees
THEORETICAL AND PRACTICAL STUDY OF:
1-VAT and RITI
2-IRC
- The main tax benefits in IRC
- Framework of case studies
- Know and follow the main tax returns of VAT and IRC
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Main Bibliography |
BASIC BIBLIOGRAPHY:
Booklet provided by the teacher, in the form of slides, on the Moodle platform
General Tax Law
Code of Procedure and Tax Procedure
Tax Code Value Added
VAT Rules for Intra-community Transactions
Tax Code on the Corporate Income
The Tax Benefits
Complementary legislation
Administrative Instructions AT
SUPPLEMENTARY BIBLIOGRAPHY:
Nabais, José Casalta. Direito Fiscal. Coimbra: Almedina, 2019.
Pires, José Maria F., et al. Lei Geral Tributária: Comentada e Anotada. Coimbra: Edições Almedina, Lda., 2015.
Carlos, Américo Brás, et al. Guia dos Impostos em Portugal 2021. Lisboa: Edição Quid Júris, 2021.
Nunes R; Pinto M e Sarmento J. Manual Teórico-Prático de IRC - Mais de 250 exercícios. Coimbra: Edições Almedina, 2021
Pinto, Miguel Silva; Lopes Maria da Conceição. 100 - Exercícios Práticos Resolvidos de IVA. Editora: Encontro
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Language |
Portuguese. Tutorial support is available in English.
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