Base Knowledge
Elementar knowdelege in business taxation, accountancy and business law
Teaching Methodologies
ME1. Interactive presentation: theoretical and practical classes with presentation and discussion of the objectives and principles of a tax system, as well as presentation of comparative statistics of tax systems in Portugal, the European Union and the OECD (supports OA1 and OA2).
ME2. Resolution and discussion of practical cases based on current legislation (supports OA2 and OA3).
ME3. Tax challenge-based learning: analysis of a company’s tax journey, from incorporation to closure (supports OA2, OA3, OA4, CD5).
ME4. In-class presentations: formative moment, carried out individually or in groups, for consolidation and continuous monitoring of learning (supports all OA).
ME5. Tutorial guidance and student support, during hours announced by each teacher, to support preparation for assessment.
Learning Results
The Business Taxation curricular unit has the following objectives:
OA1. Characterize the Portuguese tax system and compare it with tax systems in the European Union and the international market;
OA2. Frame the company taxation regime from its incorporation to the closure and closure of the company;
OA3. Analyze the tax impact of Financial Reporting Accounting Standards (NCRF) in regular tax regime and groups special tax regimes.
AO4. Train business staff with knowledge in the field of corporate taxation.
Competences to be developed:
At the end, the student must have the following skills:
CD1. Identify and explain the main goals of a tax system;
CD2. characterize the Portuguese tax system and compare it with tax systems in the European Union and internationally;
CD3. analyze the different tax options for company taxation, in particular the tax impact of the NCRF;
CD4. provide tax advice and management to companies, at the different stages of the process of growth and development of business activity,from incorporation to dissolution and liquidation.
Program
P1. Fiscal Policy and compared tax systems
1.1 Principles and objectives of a tax system
1.2 Level of Taxation and tax structure in the national and international context
P2. Taxation and the constitution of the legal form
2.1 Corporate and non-corporate company
2.2 Simplified income taxation regimes and organized accounting regime
P3. The general corporate taxation regime and the fiscal impact of Financial Reporting Accounting Standards (NCRF 6; NCRF 7; NCRF 8; NCRF 9, NCRF 10, NCRF 11, NCRF 12, NCRF 18
P4. Special Tax Regimes in business taxation
4.1 The transparency tax regime
4.2 The Business Tax Group Regime
4.3 The tax regime of Mergers
P5. The taxation regime for businesses in the dissolution, liquidation and insolvency of companies
Curricular Unit Teachers
Cidália Maria da Mota LopesGrading Methods
Students can choose between two assessment methods. In both, passing requires a minimum final grade of 10 (out of 20).
A) CONTINUOUS ASSESSMENT
MA1. Group work (2 to 3 students) - 30% - the topic will be defined by the teacher and will include a presentation and discussion in class.
MA2. Final Exam (EF) - 70%. Individual written exam, held during the periods specified in the academic calendar. Mandatory.
Calculation formula: CF = 0.70 × EF + 0.30 × TF
B) ASSESSMENT BY EXAM
MA3. Individual written exam (100%), held during the periods specified in the academic calendar (regular, resit and special, according to regulations). Mandatory.
Calculation formula: CF = EF
Provisions common to both regimes
Consultation of legislation: in written exams, consultation of the Codes and other unannotated tax legislation is permitted, under the terms to be disclosed by the instructor, given that learning aims at the application of the rule and not its memorization.
Oral exam (grades above 16): final grades above 16 may be defended in an individual oral exam, with a maximum duration of 20 minutes, to demonstrate knowledge commensurate with the grade obtained. If the student does not appear or does not provide proof, the final grade is fixed at 16.
Guidelines for the use of Artificial Intelligence (AI): all assessment elements (MA1, MA2, MA3) are carried out in person and individually; therefore, the use of generative AI tools is not permitted in their completion - Level 0 (completely without AI). In study and preparation, AI may be used as support, provided that the student critically confirms the information in legal and doctrinal sources, given the rapid obsolescence in the face of legislative changes. However, in preparing the assessment elements of the Work, AI tools (Level 2) may be used as support and bibliographic research tools. In this case, the student is required to submit a declaration of AI use, with a list of the prompts used and the student's critical intervention.
Suspected fraud: in the event of well-founded suspicion of fraud detected during the exam correction phase, the student will be summoned to take an oral exam to verify the knowledge and skills demonstrated. This verification is carried out by a jury consisting of the course instructor and one other instructor from the same area. If the student fails to prove that they have the knowledge and skills demonstrated in the written exam, the exam will be annulled.
Attendance and Working Students (TE): the Work preparation component (MA1) requires class attendance. Students with Working Student status, or another status that exempts them from attendance, may opt for the Examination Assessment regime (B), in which the final grade is entirely determined by the written exam.
Grade improvement: the final grade may be improved by taking an exam during the resit period or a special improvement period, in accordance with the regulations, with the highest grade prevailing.
Maintaining grades: the grade for assignments (MA1) obtained during the term remains valid for the purpose of calculating the final grade in the exam periods of the same academic year, and the student may alternatively opt for the Assessment by Examination regime (B).
Internship(s)
NAO
Bibliography
Main Bibliography
Códigos Tributários
Cravo, Fátima; Lopes, Cidália; Carvalho, Carla (2020), Intangíveis – perspetiva contabilística e fiscal. Coimbra: Almedina.
Arromba, Ana; Lopes, Cidália (2017), A fiscalidade das sociedades insolventes. Coimbra: Almedina.
Lopes, Cidália (2023), A Joana e os Impostos – uma história de educação fiscal na Universidade. Lisboa: Ordem dos Contabilistas Certificados OCC
Lopes, Cidália (2008), Quanto custa pagar impostos em Portugal? Coimbra: Almedina.
Martins, António; Sá, Cristina; Taborda, Daniel (2020), A dedutibilidade de gastos no IRC. Coimbra: Almedina.
Morais, Rui (2019), Apontamentos de IRC. Coimbra: Almedina.
OCDE (2022), Tax Policy and Tax Administration. Bruxelas.
Pereira, Manuel Henrique Freitas (2024), Fiscalidade. Coimbra: Almedina.
Xavier de Basto, José (2006), A determinação dos rendimentos líquidos das categorias de IRS. Coimbra: Coimbra Editora
Complementary Bibliography:
Santos, António Carlos (2014), A reforma do IRC. Porto: Vida Económica.
Santos, António Carlos; Lopes, Cidália (2013), Fiscalidade – Outros Olhares. Porto: Vida Económica.