| Code |
12118
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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 |
Management
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Entry requirements |
- Proficiency in Portuguese Language.
- Financial Accounting knowledge.
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Mode of delivery |
theoretical and practical
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Work placements |
not applicable
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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.
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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.
Carlos, Américo Brás, et al. Guia dos Impostos em Portugal 2023. Lisboa: Edição Quid Júris, 2023.
Pinto Marta e Sarmento Joaquim. Manual Teórico-Prático do IVA: Mais de 200 exercícios e questões práticas (4.ª Edição). Coimbra: Almedina, 2023.
Marques Rui. Código do IRC Anotado e Comentado (2.ª Edição). Coimbra: Almedina, 2020.
Nunes Ricardo; Pinto Marta e Sarmento Joaquim. Manual Teórico-Prático de IRC: Mais de 250 exercícios e questões práticas (5.ª Edição). Coimbra: Almedina, 2023.
Pereira, Manuel de Freitas. Fiscalidade (6.ª Edição). Coimbra: Almedina, 2018.
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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:
- 1º test (30%) - 23/04/2024 written test
- 2º test (55%) - dia __/06/2024 (date defined by the DGE) written test
- A GROUP WORK (15%) to deliver: UNTIL THE DATE OF THE 2nd TEST
PRACTICAL EXERCISE WITH TAX DECLARATION DELIVERY SIMULATION
TOTAL CLASSIFICATION:
• >= 10 VALUES – APPROVED
• < 10 VALUES – FREQUENCY
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Language |
Portuguese. Tutorial support is available in English.
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