Fiscalidade

Law / Tax Law / Financial Accounting

The following teaching methodologies are used:

1. Verbal methods (say), making use of the following educational resources: exposition, explanation, dialogue and questioning;

2. Intuitive Methodologies (show), making use of the following educational resources: demo, audiovisual and written texts;

3. Ative methodologies (do), making use of the following educational resources: group work and case-studies.

It is expected that, by the end of the curricular unit, the student be entitled to understand the portuguese tax system, be able to solve pratical cases of Personal Income Tax, Corporate Tax and Value Added Tax, and to participate on tax management of an entity.

Learning objective: to memorise, understand, apply, analyse and summarise information, specifically relating to Personal Income Tax, Corporate Tax and VAT.

Skills to be developed: the ability to frame tax-related facts and act in compliance with obligations regarding Personal Income Tax, Corporate Tax and VAT.

1. Introduction to the Portugueses tax system

-Concept of the tax

-Types and characterists of the taxes

-Stages of a tax

-Guarantees for taxable persons

-Tax policy: considerations

-Portuguese tax structure

-Contribution for SDGs / “Anti-corruption Agenda”

2. Personal Income Tax

-Rules of incidence

-Exemptions

-Determination of taxable income

-Rates

-Settlement and Payment

-Tax benefits applicable

3. Corporate Tax

-Rules of incidence

-Exemptions

-Determinação of the tax base

-Rates

-Settlement and Payment

-Tax benefits applicable

4. Value Added Tax (VAT)

-Rules of incidence

-Exemptions

-Taxable amount and Rates

-Settlement and Payment

1. Periodic evaluation, comprising the following elements:

a) group work, with a weight of 30% of the final mark;

b) 1 test, with a weight of 70% of the final mark.

If, in any element referred to in 1, the student obtains a mark of less than 8,00 out of 20, the student will not be approved by the periodic evaluation method.

The student's submission to the Periodic evaluation depends on compliance with compulsory attendance requirements: attendance at classes is compulsory for at least 70% of classes. Working students are not subject to this requirement, cf. Article 13, 5. Possible exceptions will be considered, within the framework discussed in the introductory class.

In the context of the periodic evaluation design in this CU, approval in any of the components cannot be achieved during the appeal period.

2. Evaluation by examination, comprising:

a) 1 examination (writen).

NAO