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Presentation
Presentation
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. Assets subject to tax, corporate income tax and the regulation of audits made by Tax Authority Auditors will be studied. The knowledge acquired will allow students to accompany the evolution of the Tax System.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULHT172-4587
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1 Apresentação, Conteúdos e objetivos da UC;
2 IMI - Incidência real e pessoal, Isenções, Benefícios Fiscais;
3 IMI Taxas, Liquidação e Pagamento;
4 e 5 IMT: Incidência real e pessoal, Isenções, Benefícios Fiscais
6 IMT: Taxas, Liquidação e Pagamento
7 IRC Incidência Real e Pessoal; Isenções, Benefícios Fiscais;
8 IRC Réditos e Gastos Contabilisticos e Fiscais;
9 a 16 IRC: Determinação do lucro tributável;
17 a 18 IRC: Apuramento da colecta;
19 a 20 IRC: Deduções à colecta;
21 IRC Liquidação, Pagamento e Obrigações;
22 Dupla Tributação Internacional Convenções;
23 Preços de Transferência;
24 a 25 Casos práticos e preenchimento da mod. 22;
26 a 28 RCPITA Regime Complementar da Inspeção Tributária e Aduaneira
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Objectives
Objectives
The principles of Constitutional Law and Tax Law, its rules, institutes and operational instruments will be studied, in order to frame the understanding of the existence of tax; Understanding and identifying the facts subject to IMI and IMT, recognizing tax exemptions and benefits, and determining the tax amount; Identifying the entities subject to corporate income tax, calculating it´s amount, as recognizing the tax obligations; Knowing the duties of a Tax Authority Auditor, as well as recognizing the entire procedure during an audit.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Simulation of a real case of a company, calculating tax due (IRC) by filling in Model 22 declaration.
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References
References
- Constituição da República Portuguesa
- Lei Geral Tributária
- Código do Procedimento e do Processo Tributário
- Código do IRC e legislação avulsa
- Código do IMI e legislação avulsa
- Código do IMT e legislação avulsa
- Estatuto dos Benefícios Fiscais
- Regime complementar do procedimento de Inspeção tributária
- Gariso, Clara e Lopes, Telma, (2022) IRC Imposto sobre o Rendimento das Pessoas Coletivas, Rei dos Livros
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Office Hours
Office Hours
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Mobility
Mobility
No
