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Presentation
Presentation
This curricular unit allows an understanding of the Portuguese tax system structure and its basic principles. The contents discussed allows to adquire knowledge about the legal-tax relationship, guarantees and obligations. The study of the tax codes will contribute to the understanding of the incidence of the various types of taxes, as well as its calculation
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-22793
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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
The taxation of foreign operations. VAT: Characterization of imports, exports, acquisitions and intra-Community transfers of goods taxation. Special schemes established by the RITI. Rules on location of services. Example of some fraud schemes in the VAT taxation of foreign operations. Summary overview in other countries. Applicable case law.
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Objectives
Objectives
The main objective is for students to develop skills that enable them, conceptually, to understand the indirect taxation of international operations, knowing first of all to frame the operation in terms of objective and subjective incidence, but especially in terms of its location. With the involvement of the students, it is also intended to analyze the overview of taxation in their countries of origin, making the respective comparison with the prevailing framework in Portugal.
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Teaching methodologies
Teaching methodologies
The analysis of relevant jurisprudence, whether national or community, is included, depending on the topics discussed
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References
References
Pereira, Paula Rosado (2022), Convenções sobre Dupla Tributação no Atual Direito Fiscal Internacional. Coimbra, Almedina. Vasques, Sérgio (2025), Cadernos IVA. Coimbra, Almedina.. Xavier, Alberto (2020), Direito Tributário Internacional. Coimbra, Almedina. Palma, Clotilde Celorico (2020), Estudo de IVA V. IDEFF, Almedina. Códigos do IVA e RITI
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo): testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
Teste de avaliação
05-2026
60%
Apresentação de artigo A combinar com cada grupo 40% Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...
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Mobility
Mobility
No
