Discipline details

Course details

Recommended Prior Knowledge

-
Objectives

Understand the concept of tax and fit it into the life of organizations Understand the organization of Tax Administration and interpret tax techniques
Understand, interpret and settle Corporate Income Tax (IRC) Know and interpret the legislation relating to “Tax Havens” and “Off-Shore Zones”.
Understand, interpret and pay Value Added Tax (VAT) Know and complete tax returns relating to IRC and VAT Know the Patronage Statute
Teaching Methods

Theoretical-practical classes: Use of the expository method to present fundamental theoretical concepts and the participatory method for reflection and discussion on the contents and resolution of practical cases.
Internship(s)

Não
Syllabus

1. Tax law and tax 1.1 Constitution of the Republic 1.2 Tax and fee concepts 1.3 Tax phases: Incidence, determination of tax base and rates 1.4 State Budget
2. The Portuguese Tax Administration 2.1 AT composition 2.2 Legal support standards
3. The Portuguese tax system 3.1. Framework of the structure of the Portuguese Tax System 3.2. Corporate income tax (IRC): Incidence, Exemption, Determination of Taxable Base; Tax, Collection, Settlement, Payment, Additional Obligations.
4. Consumption taxes 4.1. Value Added Tax (VAT): Incidence, Exemption, Determination of Taxable Base; Tax, Collection, Settlement and Payment, Other Obligations; 4.2. VAT Regime on Intra-Community Transactions (RITI) 4.3. Other taxes
5. Tax Benefits
Content Explanation

Chapters 1 and 2 satisfy the first and second objectives. Chapters 3 and 5 respond to the third, fourth, sixth and seventh objectives. Chapters 4 and 5 correspond to the fifth, sixth and seventh objectives.
Methodology Explanation

The use of the expository method to present fundamental theoretical concepts (in terms of legal framework and corporate impact, tax concept, AT structure, interpretation of tax technique and presentation of key articles of IRC, VAT, RITI and EBF . The use of the participatory method for reflection and discussion on case studies, which consist of the analysis of subjection, exemption, determination of the tax base, determination of the rate, settlement, payment and other ancillary obligations associated with taxes (IRC, VAT and RITI)
Responsible Lecturer(s)

Francisco José Alegria Carreira - 2.º Semester
Bibliography

Carreira, Francisco et al (2023): Diapositivos do Direito Fiscal, ESCE/IPS
Catarino, João C. e Guimarães, Vasco B. (2021), Lições de Fiscalidade, 7ª edição, Almedina
Código do IVA 2023 Código do IRC 2022 Estatuto dos Benefícios Fiscais, 2023.
Santos, António e Palma, Clotilde (2017) “Código do IVA e RITI – Notas e Comentários” Editora Almedina.
Teixeira, Glória (2019) “Código do IRC Anotado e Comentado” Editora Almedina.
Informador Fiscal (2023) “Código do IVA Anotado e Comentado”.
Lei Geral Tributária (LGT) Marreiros, José Manuel M (2019): Sistema Fiscal Português, 15ª edição, Areas Editora
Pereira, Manuel Freitas (2018): Fiscalidade, 6ª edição, Edições Almedina
Pinto, José Pinheiro (2015): Fiscalidade, 5ª edição, Areal
Webografia
http://www.portaldasfinancas.gov.pt
http://www.occ.pt http://www.apotec.pt