| Code |
15533
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| Year |
1
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| Semester |
S2
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Juridical Sciences
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Entry requirements |
• Understanding of Portuguese Language.
• Knowledge of:
- Tax Law
- Taxation
- Financial Accounting
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|
Learning outcomes |
Developing technical and formal knowledge in areas of corporate taxation, it is intended to provide the student with an approach to new relevant topics in the business world and to more complex and specialized contents, deepening and developing the knowledge on some topics of Value Added Tax (in Portuguese, IVA – Imposto sobre o Valor Acrescentado), Corporate Income Tax (in Portuguese, IRC – Imposto sobre o Rendimento das Pessoas Colectivas) and Personal Income Tax (in Portuguese, IRS – Imposto sobre o Rendimento das Pessoas Singulares), taxes analysed in undergraduate disciplines (1st cycle), in order to understand, in general, the tax problem in Portugal and the taxes, in particular, preparing the student to respond to the tax needs of the business world.
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Syllabus |
- VAT THEMES (IVA tax code and RITI)
- The location of taxable transactions
- Mixed taxpayers
- VAT in real estate sector
- The Second-Hand Goods Regime: taxation of transmission of goods acquired in the national territory and in other Member States
- E-commerce taxation
- IRC THEMES (IRC tax code)
- Taxation of the Non-Profit Sector
- Taxation of income not attributable to a permanent establishment of a Non-Resident company
- Fiscal Transparency Regime
- Special cases of Depreciation and Amortization and Investment Gains and Losses
- Tax aspects of the Dissolution and Liquidation of companies
- INTERNATIONAL TAXATION
- Taxation of income obtained abroad by residents and income obtained in national territory by non-residents
- The Agreements to Avoid Double Taxation (CDT – Convenções para Evitar a Dupla Tributação)
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Main Bibliography |
Basic Bibliography:
- Material de Apoio fornecidos pelo docente, na plataforma da UBI
- Código do IVA
- Código do RITI
- Código do IRC
- Código do IRS
- Estatuto dos Benefícios Fiscais
- Legislação Complementar
- Instruções administrativas da AT
- Web referências:
- http ://www.portaldasfinancas.gov.
- http ://www.dgsi.
Additional Bibliography:
- Carlos, ABrás, et al 6 2024, Guia dos Impostos em Portugal 2024, Edição Quid Júris,
- Catarino J Guimarães, 2023, Lições de Fiscalidade Princípios Gerais e Fiscalidade Interna 7 ª ed. Edições Almedina
- AT 2016, Manual do IRC, Direção de Serviços de Formação
- OCDE 2017, Modelo de convenção fiscal sobre o rendimento e o património, Cadernos de Ciência e Técnica Fiscal n º 216, Centro de Estudos Fiscais AT,
- Palma Clotilde 2017, Introdução ao Imposto Sobre o Valor Acrescentado, Cadernos IDEFF nº 1 Coimbra Almedina,
- Pinto NMSC 2011, A Tributação das Sociedades não Residentes sem Estabelecimento Estável em Portugal, Vida Económica
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Teaching Methodologies and Assessment Criteria |
1 written test and 1 group or individual assignment
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Language |
Portuguese. Tutorial support is available in English.
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