-
Presentation
Presentation
The principles of Constitutional Law and Tax Law, its rules, institutes and operational instruments will be studied, in order to understand the existence of taxes; Understand which facts are taxed by IS, its exemptions and tax benefits, as well as calculate its amount. Recognize the opeations/transactions subject to VAT, calculate its amount and comprehend the tax obligations. Identify transacioins indentified as tax planning situations.
-
Class from course
Class from course
-
Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
-
Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
-
Code
Code
ULHT172-5020
-
Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
-
Professional Internship
Professional Internship
Não
-
Syllabus
Syllabus
1ª Apresentação;
2ª Imposto de Selo (IS): Incidência real e pessoal, Encargo do imposto;
3ª- IS: Isenções, Benefícios Fiscais, Valor Tributável, Taxas, Liquidação e Pagamento;
4ª e 5ª IS: Transmissões gratuitas;
6ª e 9ª Imposto sobre o valor acresentado (IVA): Incidência Real e Pessoal;
10ª a 14ª Regras de localização;
15ª a 18ª Isenções;
18ª a 19ª Valor tributável e Taxas;
20ª a 22ª Liquidação e pagamento;
23ª a 25ª O IVA nas Operações Intracomunitárias.
26ª a 27 Impostos Especiais
28ª a 29ª Planeamento Fiscal
-
Objectives
Objectives
The study of this theme aims to provide a basic knowledge of the fundamental principles of the Portuguese Tax System and the technical knowledge considered necessary to solve many of taxpayers problems. The Tax Law, as an autonomous branch of the portuguese law, will be referenced as Public Law and will be well located in the most general scope of our legal system. The taxation of the facts / acts / contracts listed in the table attached to the CIS and free transmissions of assents are analized. The determination of VAT is the main theme to by studied. The knowledge acquired will allow students to accompany the evolution of the Tax System.
-
Teaching methodologies and assessment
Teaching methodologies and assessment
Simulation of a real case, calculating VAT through filling VAT forms.
-
References
References
Constituição da República Portuguesa
Lei Geral Tributária
Código do Procedimento e do Processo Tributário
Código do IS e legislação avulsa
Código do IVA, RITI e legislação avulsa
Estatuto dos Benefícios Fiscais
In addition to the bibliography published above, the documents available to students, such as legislation, slides and exercises are available in the Moodle system of the University.
-
Office Hours
Office Hours
-
Mobility
Mobility
No
