| 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 |
Mastery of the portuguese language
Knowledge of financial accounting.
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Mode of delivery |
theoretical and practical
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Work placements |
not applicable
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Learning outcomes |
To provide a set of technical and formal knowledge that will enable the future economics graduate to interpret tax rules and understand tax issues and taxes in particular, preparing them to respond to the tax needs of the business world and giving them skills in the application of the main taxes in the Portuguese tax system, enabling them to provide an appropriate tax framework for operations arising from economic activities.
In summary, it is intended that at the end of the semester the student will have obtained the skills to:
1. Know/recall fundamental concepts of tax law.
2. Master knowledge of the VAT Code and RITI.
3. Master knowledge of the IRC Code and the Tax Benefits associated with it.
4. Calculate taxes and prepare and complete IRC, VAT and DA/IES tax returns.
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Syllabus |
PART I - PRINCIPLES OF TAX LAW
The financial activity of the State
The main sources of public revenue
Tax: definition; characteristics; elements; phases; classification criteria
The Portuguese tax system
- Characterisation of the main taxes in force
PART II - THEORETICAL AND PRACTICAL STUDY OF VAT AND RITI
Characterisation of VAT and RITI
Incidences; Exemptions; Location; Enforceability; Taxable Value and Rates; Settlement; Right to deduct and limitations; Clearance; VAT on Intra-Community Transactions; Accessory Obligations
Case studies
PART III - THEORETICAL AND PRACTICAL STUDY OF IRC
Characterisation of IRC
Incidences; Determination of taxable income; Rates and assessment; Accessory obligations
Case studies
The main IRC Tax Benefits
Knowing/filling in the main IRC and VAT tax returns
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Main Bibliography |
BASIC BIBLIOGRAPHY:
Lei Geral Tributária
Código de Procedimento e de Processo Tributário
Código do IVA
Regime do IVA nas Transações Intracomunitárias
Código do IRC
Estatuto dos Benefícios Fiscais
Complementary Legislation
Miscellaneous Accessory Legislation
Understanding from AT (ex-DGCI), Circulars, ...
ADDITIONAL REFERENCES:
Nabais, J. Casalta. Direito Fiscal. Coimbra: Almedina, 2019.
Carlos, Américo Brás, et al. Guia dos Impostos em Portugal 2024. Lisboa: Edição Quid Júris, 2024.
Pinto Marta e Sarmento J. Manual Teórico-Prático do IVA: Mais de 200 exercícios e questões práticas (4.ª Ed.). Coimbra: Almedina, 2023.
Marques Rui. Código do IRC Anotado e Comentado (2.ª Ed.). Coimbra: Almedina, 2020.
Nunes R.; Pinto Marta e Sarmento J. Manual Teórico-Prático de IRC: Mais de 250 exercícios e questões práticas (5.ª Ed.). Coimbra: Almedina, 2023.
Pereira, M. Freitas. Fiscalidade (6.ª Ed.). Coimbra: Almedina, 2018
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Teaching Methodologies and Assessment Criteria |
- Frequency assessment:
1st Test: written test, with consultation, on 14/11/2024, weighting 30% in the final grade
2nd Test: written test, with consultation, on 07/01/2025 (date set by the DGE), with a weighting of 55% in the final grade
1 Group work on a practical exercise simulating the submission of the periodic VAT return and the IRC model 22 income tax return, with a weighting of 15% in the final grade, to be submitted on the course unit's moodle platform, with the deadline for submission being the date of the 2nd written test.
FINAL CLASSIFICATION:
- >= A 10 - PASS
- < 10 marks - FREQUENCY
- Exam assessment:
One written exam test, taken at a time to be determined, without consultation 100%.
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Language |
Portuguese. Tutorial support is available in English.
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