Taxation of Assets

Teaching method
With regard to the attendance regime and teaching methodology, the new Bologna paradigm comes, as is well known, to shift the emphasis
from the teacher to the student. The traditional expository method thus gradually gives way to the active method. In this sense, students are
called to participate in classes, having a period of time to solve practical exercises that are put to them by the teacher after he has exposed
the correlated material. This practice thus allows the consolidation of the theoretical knowledge learned during classes. At the end of the
class, the teacher presents the correct answers in a reasoned manner. Students will always have the opportunity to complement or deepen
their knowledge, resolve doubts or obtain guidance and clarification from teachers, who will be available for this purpose, via email or in
their respective offices.

The main objectives of the discipline are:
– Carry out an approach to taxes levied on property.
– Provide students with the knowledge necessary to understand taxes, in order to identify, characterize and classify them according to their
nature and the importance they have in collecting State revenue.
– Meet the intrinsic specificity of each tax, emphasizing aspects related to its scope, typology, structuring and operation.
Skills to be developed:
– Know how to identify the characteristics and understand the fundamentals underlying each of the taxes listed;
– Understand the structure and functioning of the aforementioned diplomas, as well as the logic of articulation between the different articles;
– Know how to handle tax codes in order to quickly identify issues and concrete situations arising from needs generated within the scope of
their professional and business activities.

Municipal Property Tax
1 Incidence
2 Taxation
3 Exemptions
4 Registration in matrices
5 Assessment of urban buildings
6 Complaints about general reviews
7 Challenge
8 Fees
9 Jurisdiction and settlement period
10 Payment term
11 Complaint from matrices
Stamp Tax
1 Prior Considerations
2 Incidence
3 Tax Charge
4 Territoriality
5 Birth of Tax Obligation
6 Exemptions
7 Taxable value
8 Fees
9 Competence for liquidation
10 Payment
11 Taxpayer guarantees
Municipal Tax on Onerous Real Estate Transactions
1 Objective and territorial incidence
2 Purchase and sale promise contracts
3 Irrevocable powers of attorney
4 Exchanges of real estate
5 Simultaneous incidence of IMT and IOF
6 Subjective incidence
7 Birth of tax obligation
8 Exemptions
9 Expiry of exemptions
10 Taxable value
11 Special rules
12 Free and onerous acquisitions
13 Fees
14 Settlement
15 Deadlines and location for payment

NAO