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Taxation

Code 14019
Year 3
Semester S1
ECTS Credits 6
Workload TP(60H)
Scientific area Ciências Sociais e Jurídicas
Entry requirements - Proficiency in Portuguese Language. - Financial Accounting knowledge.
Mode of delivery Face-to-face
Learning outcomes Provide a set of technical and formal knowledge that allows, the future graduate in Management, 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 PRINCIPLES OF TAX LAW
The financial activity; tax law and the main sources of government revenue
The hierarchy of laws.
Interpretation and Integration of the shortcomings
Tax law in Time and Space
The tax: definition; elements; phases; classification criteria
PORTUGUESE TAX SYSTEM: brief characterization of the existing taxes
THE TAX LEGAL RELATIONSHIP: The taxable event; The subjects; The object; The constitution, modification and extinction; Guarantees
THEORETICAL AND PRACTICAL STUDY OF:
1-VAT and RITI
2-IRC
- The main tax benefits in IRC
- Framework of case studies
- Know and follow the main tax returns of VAT and IRC
Main Bibliography BASIC BIBLIOGRAPHY:
Booklet provided by the teacher, in the form of slides, on the UBI Moodle platform
Lei Geral Tributária
Código do IVA
Regime do IVA nas Transações Intracomunitárias
Código do Imposto sobre o Rendimento das Pessoas Coletivas
Estatuto dos Benefícios Fiscais
Complementary legislation
Accessory separate legislation
Administrative Instructions AT
SUPPLEMENTARY BIBLIOGRAPHY:
Nabais, José Casalta. Direito Fiscal. Coimbra: Almedina, 2017.
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 2019. Lisboa: Edição Quid Júris, 2019.
Nunes Ricardo; Sarmento Joaquim. Exercícios e Casos Práticos de IRC. Editora Encontro da Escrita, 2015
Pinto, Miguel Silva; Lopes Maria da Conceição. 100 - Exercícios Práticos Resolvidos de IVA. Editora: Encontro da Escrita, 2012
Pereira, Manuel de Freitas. Fiscalidade. Coimbra: Almedina, 2011

Teaching Methodologies and Assessment Criteria 1 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.

2 EVALUATION CRITERIA:
- 1º test (30%) - 16/04/2019 written test
- 2º test (55%) - 06/06/2019 written test
- A GROUP WORK (15%) to deliver up to 06.06.2019
PRACTICAL EXERCISE WITH TAX DECLARATION DELIVERY SIMULATION
TOTAL CLASSIFICATION:
• >= 10 VALUES – APPROVED
• < 10 VALUES – FREQUENCY
Language Portuguese. Tutorial support is available in English.

Course

Management
Last updated on: 2019-08-09

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