Taxation of Legal Entities

Basic knowledge is recommended:

– In the tax area: tax law, tax Portuguese tax, income taxes

– In the accounting area: concepts about operating accounts (expenses and income) and balance sheet accounts. Accounting releases and interpretation of financial statements.

Teaching method

The emphasis of teaching will be focused on students. Under the guidance of the teacher, they will carry out bibliographic research and prepare papers whose themes are previously indicated by the teacher.

The initial classes will have an exhibition character. The teacher will explain the first three themes of the program as a way of introducing the remaining themes that constitute the main structure of the curricular unit.

In the remaining classes, the students, constituted in groups, will present the themes of the works proposed by the teacher and by him elaborated. The content of the works can be converted into slides in order to facilitate their presentation. Students in each group will have a presentation time period that will vary depending on the number of students in the group and it is desirable that this number does not exceed four. In the impossibility of forming a group, the work should be individual.

The group that presents must put on the NÓNIO platform the slides of their work at least 24 hours in advance, so that colleagues from the other groups read it and thus be able to follow their exhibition. At the end of each presentation, each group of students will ask the presenting group on the subject contemplated in the respective theme, asking a question.

The answers to the questions presented may raise doubts and dissenise, thereby encouraging salutary discussions. The improvements resulting from these exchanges of arguments may be reflected in the final work of the students.

The main objectives of the curricular unit are:

Take a tax approach which has a particular impact on businesses to:

– Provide students with the knowledge necessary to understand the tax matters they impose on companies, in particular in the context of IRC, in the sense that they can identify, classify and classify them within a framework of dynamic change of tax legislation.

– Take into account the intrinsic specificity of the various tax regimes in irc, in the context of an adaptation to the course taught, emphasizing the aspects related to its scope of incidence, typology, structuring and operation.

Skills to be developed:

At the end of the curricular unit teaching, students should be entitled to:

– Know how to identify the characteristics and understand the fundamentals, structure and functioning of the IRC, especially with regard to the various tax regimes it contains;

– Know how to handle tax codes and complementary legislation with dexterity and confidence in order to quickly identify the issues and concrete situations arising from the management needs generated in the context of their professional and business activities.

The programmatic content provided for the curricular unit of Taxation of Legal Persons is as follows:

I – Brief approach to the Tax system Portuguese

II – Taxation and the way economic activity is organisationd

III – Introduction to corporation tax

IV – The simplified taxation regime

V – The tax regime for transparent companies

VI – The “participation exemption” regime

VII – International double taxation

VIII – Anti-abuse measures

IX – Tax benefits for companies

X – The special corporate group taxation regime (RETGS)

XI – Corporate taxation in dissolution and liquidation acts

XII – Special regime applicable to mergers, sissies, asset inlets and exchanges of shares

Evaluation methods

According to the faculty provided for in article 7(2) of the Iscac 2nd Cycle Course Regulation (Masters), to access the methodology of evaluation of the curricular unit described below, the master's students will have to observe an attendance equal to or greater than 80% of the total classes of the curricular unit. The evaluation is based on the components and weights that indicate:

a) Preparation, in group (group dimension according to the number of enrolled students), of a work (T) on one of the proposed themes, with oral presentation in class and written delivery in the last class of the UC. The themes of the works will be limited to the programmatic content provided for the curricular unit of "Taxation of Collective Persons" described in this Curricular Unit Form.

b) Final examination (E), to be taken at the regular evaluation time(s). This exam will integrate questions of theoretical, practical and/or theoretical-practical type, dealing with the subjects taught. A minimum score of 6 values is required in the exam to obtain approval in the final classification, so a lower classification than the required one makes it impossible to consider the work grade, taking only the test score.

The final classification (CF) is obtained by applying the following formula:

CF = 60%T + 40%E

Students who obtain 10 or more values are approved, and oral tests are not performed. The improvement of grade, occurring at the time of appeal, applies only to the component "final examination", not reraising for this purpose the classification of the work.

In case the student does not perform the evaluation methodology described above, he/she has access to the evaluation at the time of appeal, through an examination elaborated and classified to 100%.

NAO