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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.
Syllabus - PRINCIPLES OF TAX LAW
The financial activity; tax law and the main sources of government revenue
The tax: definition; characteristics; elements; phases; classification criteria
The current tax system
- 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/LEGISLATION:
Booklet provided by the teacher, in the form of slides, on the UBI Moodle platform
LGT
CIVA
Regime do IVA nas Transações Intracomunitárias
CIRC
EBF
Complementary legislation
Accessory separate legislation
Administrative Instructions AT
SUPPLEMENTARY 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.
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.
Pinto Marta e Sarmento Joaquim. Manual Teórico-Prático do IVA: Mais de 200 exercícios e questões práticas (4.ª Edição). Coimbra: Almedina, 2023.
Pereira, Manuel de Freitas. Fiscalidade (6.ª Edição). Coimbra: Almedina, 2018.
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:
- 1.º test (30%) - 23/11/2023 - written test
- 2.º test (55%) - 15/01/2024 (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

Language Portuguese. Tutorial support is available in English.
Last updated on: 2024-01-15

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