| Code |
16506
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| Year |
3
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| Semester |
S1
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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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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/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 2025. Lisboa: Edição Quid Júris, 2025.
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.
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Teaching Methodologies and Assessment Criteria |
- Frequency assessment:
- Two written attendance tests, weighted at 30% and 55% of the final mark, respectively.
- One group assignment, weighted at 15% of the final grade
- - Exam assessment:
- One written examination, held at the appropriate time, on a date to be determined, weighted at 100% of the final grade.
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Language |
Portuguese. Tutorial support is available in English.
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