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 THEORETICAL AND PRACTICAL STUDY OF: - IVA AND RITI Incidence; Exemptions; Location Rules; Enforceability; Taxable value and rates; Liquidation; Right to deduct and limitations; Tax clearance; VAT on Intra-Community transactions; Accessory obligations - CORPORATE TAX INCOME 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
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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
ADDITIONAL 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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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.
EVALUATION CRITERIA: 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.
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Language |
Portuguese. Tutorial support is available in English.
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