| Code |
15005
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| Year |
1
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| Semester |
S2
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Juridical Sciences
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|
Entry requirements |
- Understanding of Portuguese Language.
- Knowledge of:
- Tax Law
- Taxation
- Financial Accounting
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Learning outcomes |
Developing technical and formal knowledge in areas of corporate taxation, it is intended to provide the student with an approach to new relevant topics in the business world and to more complex and specialized contents, deepening and developing the knowledge on some topics of VAT, IRC (corporate income tax) and IRS (personal income tax), taxes analysed in undergraduate disciplines (1st cycle), in order to understand the tax problem in general in Portugal and the taxes in particular, preparing it to respond to the tax needs of the business world.
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Syllabus |
TAXES ON EXPENDITURE AND CONSUMPTION
- The location of taxable transactions
- Mix taxable persons
- VAT in the real estate sector
- VAT exemption on intra-Community sales of goods
- Second Hand Goods Regime: taxation of sales
- E-commerce.
CORPORATE INCOME TAX (IRC)
- Taxation of the Non-Profit Sector
- Taxation of income not attributable to a permanent establishment of a Non-Resident entity
- Special Cases of Depreciation and Amortization and Capital Gains and Losses
- The “Participation Exemption” Regime
- The Society Groups Special Regime of Taxation (RETGS)
- Tax aspects of the dissolution and liquidation of companies.
PERSONAL INCOME TAX (IRS)
International Taxation:
- Income taxation:
- Obtained abroad by residents
- Obtained in national territory by non-residents
- The Agreements to Avoid Double Taxation.
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Main Bibliography |
Básica:
-Material de apoio ás aulas fornecido pelo docente
-CIVA
-RITI
-CIRC
-CIRS
-EBF
-Legislação complementar e instruções da AT
Web refªs: http://www.portaldasfinancas.gov. http://www.dgsi.
Adicional:
-Pires José M. et al 2015"Lei Geral Tributária Comentada e Anotada" Almedina
-Nabais, J.Casalta 2019"Direito Fiscal" Almedina
-Carlos, Américo B. et al 6 2021"Guia dos Impostos em Portugal 2021" Quid Júris
-Catarino J & Guimarães,V 2021 "Lições de Fiscalidade Princípios Gerais e Fiscalidade Interna" Almedina
-AT 2016 "Manual do IRC" DSF da AT
-Comissão de Reforma do IRC 2013"Uma Reforma do IRC orientada para a competitividade, o crescimento e o emprego" M.Finanças
-OCDE 2017"Modelo de convenção fiscal sobre o rendimento e o património" Cadernos de Ciência e Técnica Fiscal nº216
Palma Clotilde 2017"Introdução ao Imposto Sobre o Valor Acrescentado" Cadernos IDEFFnº1 Almedina
Pinto N.M.S.C 2011"A Tributação das Sociedades não Residentes sem Estabelecimento Estável" Vida Económica
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Language |
Portuguese. Tutorial support is available in English.
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