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Code 12118
Year 3
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Management
Entry requirements - Proficiency in Portuguese Language. - Financial Accounting knowledge.
Mode of delivery theoretical and practical
Work placements not applicable
Learning outcomes Provide a set of technical and formal knowledge that allows, the future graduate in Economy, 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.
Syllabus TAX LAW
The financial activity of the state; tax law and the main sources of government revenue
The Sources of Tax Law and the hierarchy, interpretation, integration of the shortcomings of the tax law and its application in time and space
The tax: definition; features; elements; phases; classification criteria
PORTUGUESE TAX SYSTEM: brief characterization
THE TAX LEGAL RELATIONSHIP: The taxable event; The subjects; The object; The constitution, modification and extinction; Guarantees-the Providing of Tax and Taxpayers
Incidence; Exemptions; Location Rules; Enforceability; Taxable value and rates; Liquidation; Right to deduct and limitations; Tax clearance; VAT on Intra-Community transactions; Accessory obligations
Incidence; Determination of tax base; Tax rates and Tax clearance; The accessory obligations
The main IRC Tax Benefits
Framing of practical cases and filling in the main IRC/VAT declarations
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

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

Teaching Methodologies and Assessment Criteria METHODOLOGY:
Classes of theoretical and practical nature, with the study of tax codes and tax legislation that is complementary to them, together with the presentation of examples and case studies of implementation.

Two written assessment tests with a weighting of 50% each one - Approval classification: 10 or more, and written assessment tests with more than 7,5 points each one.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2023-04-19

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