Teaching Methodologies
Continuous evaluation: practical case (60%) and written evaluation (40%)
Exam: Written exam – 100%. The student will be approved with 10.
Learning Results
Draw a mental-reflective scheme that provides students assess the importance of tax issues in corporate management. Provide mental frameworks to develop their own skills and framing options to companies placed in the set of rules and decisions of a fiscal nature, conditioned by constant law changes. In a context of fast changing tax legislation we aim to combine theory with practical resolution of cases, based on current law and to provide learning that prepares students with a solid grounding in susceptible knowledge that it might give an adequate response to the problems of tax management.
Program
1. The Portuguese tax system: generic analysis
2. Tax on income of legal persons
3. The transformation of production units
4. Company restructuring: mergers and divisions of Companies
5. The growth of productive units and the influence of the tax factor
6. The dissolution and liquidation of companies and other entities.
Internship(s)
NAO
Bibliography
– Basto, José Guilherme, A determinação dos rendimentos líquidos em IRS. Coimbra: Coimbra Editora, 2006;
– Borges, António; Macedo, João Carlos, Sociedades Gestoras de Participações Sociais – Aspectos Jurídicos, Fiscais e Contabilísticos, Áreas Editora, Porto, 2003;
– Freitas Pereira, Manuel Henrique; Fiscalidade, 4ª edição, Almedina, Coimbra, 2011;
– Lopes, Cidália M. Mota, A Fiscalidade das Pequenas e Médias Empresas – Estudo Comparativo na União Europeia, Vida Económica, Porto, 1999;
NABAIS, José Casalta, Direito Fiscal, Almedina: Coimbra, 2013
NABAIS, José Casalta, Introdução ao Direito Fiscal das Empresas, Almedina: Coimbra, 2013
VASQUEZ, Sérgio, Manual de Direito Fiscal, Almedina: Coimbra, 2013
TEIXEIRA, Glória, Manual de Direito Fiscal, Almedina: Coimbra, 2012
– Morais, Rui Duarte, Apontamentos de IRC, Almedina, Coimbra, 2009; – Sanches, Saldanha J. L., Manual de Direito Fiscal, Lexis Praxis, Lisboa, 2009;
– Sanches, Saldanha J.L.; Gama, João; Sousa; Francisco (coord), Reestruturação de empresas e limites do planeamento fiscal. Coimbra: Coimbra Editora. 2009.