Class Law and Taxation of the Social Economy

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1. Introduction and framework of Company Law 2. The social economy: foundations and ends 3. Fundamental concepts: collective persons(CP); types and legal regime applicable to the social sector(ss). 4. Different areas of the ss and organizational models: PSSIs; Mutualist Associations; Foundations. Specificities of the ss compared to the business sector: constitution of CP; organs and their functioning; social end: principle of specificity of the end; PC decision-making and monitoring mechanism; dissolution and other forms of extinction of the CP; registration obligations. 5. Tax law applicable to PCs in the ss: analysis of the tax law applicable to corporate income; specificities of VAT taxation & in property taxation; other relevant exemptions and tax regimes. 6. Application of the tax regimes mentioned in the previous point in terms of IRC; VAT; IMI and IMT; other taxes and tax benefits. Case Study. 7. Social Security contribution regime: specificities applicable to the ss.  

The teaching methodology: expository method; case analysis; analysis and debate of jurisprudence; flipped classes; PBL - presentation of problems for autonomous construction of the solution and subsequent discussion.

1. Brás Carlos, A. Impostos: Teoria Geral. (2020). Reimp.. Almedina, Coimbra 2. Cunha, P. O. Direito Comercial e do Mercado (2021). 3ª Edição. Almedina. 3. Costa, M. F. Terceiro Setor em Portugal e o Regime Jurídico das Instituições Particulares de Solidariedade Social (IPSS) (2016) Revista internacional Consinter de Direito. Pp 101 - 123. https://revistaconsinter.com/index.php/ojs/0204 4. Meira, D. A. A lei de Bases da Economia Social Portuguesa, Breve apresentação. (2012-2013) Rev. Cooperativismo e Economia Social, nº 35. Vigo, pp. 231-238. http://ciriec-revistajuridica.es/wp-content/uploads/027-011.pdf  5. Jurisprudència Cooperativa Comentada - obra coletiva de comentários a acordãos da jurisprudência portuguesa, brasileira e espanhola / coord. Deolinda Aparício Meira. - Lisboa : Imprensa Nacional-Casa da Moeda, (2012) - ISBN 978-972-27-2118-9 6. Meira, D. A. & Ramos, Governação e Regime Económico das Cooperativas (2014) CIRIEC- España. Revista Jurídica Nº 27/2015.