Fiscal Special Tax Regimes in Income and Consumption

Basic knowledge in the tax area is recommended.

The course, in addition to considering the latest legislative innovations, is based on experience gained through practice.

For this purpose, the pedagogy of the course is highly interactive, aiming at substantial student participation and learning based on know-how and critical analysis.

In addition to the expository method, the proposed methodologies consider group discussion of real cases and the elaboration of practical work.

Emphasis is placed on helping students to relate concepts, ideas and theories, in a practical perspective that meets the business reality.

– Provide learning that prepares the trainee with knowledge likely to allow him to give adequate response to the special tax problems of single persons and companies, in corporate income tax, value added tax and property tax.

– Provide trainees with solid tax preparation to respond to tax management problems companies, whatever the tax rules in force

1. The Portuguese tax system: brief analysis

2. Justification for the application of preferential tax regimes

3. General description of the special tax regimes in force in Portugal

3.1 Special VAT tax regimes

3.2 Special tax regimes in IRC

3.3 Special tax regimes in IRS

3.4 Special tax regimes in IMI and IMT

4. Presentation and discussion of practical cases.

NAO

Elementary:

• Códigos Tributários
• Outra Legislação Fiscal (avulsa)
• Apontamentos da UC

Complementary:

Courinha, Gustavo Lopes, (2019), Manual do Imposto sobre o Rendimento das Pessoas Coletivas, Almedina.

Dourado, Ana Paula (2022), Direito Fiscal, Almedina, 7ª edição, Coimbra.

Pereira, Manuel Henrique Freitas, (2023), Fiscalidade, Almedina, 7ª edição, Coimbra;

Pires, José Maria (2018), Lições de Impostos sobre o Património e do Selo, 3ª edição, Almedina, Coimbra.

Roriz, Fernando (2020), Casos práticos de IVA e novas regras de faturação, OCC

Vasques, Sérgio (2019), Cadernos IVA 2019, Almedina, Coimbra.

Vasques, Sérgio (2020), Cadernos IVA 2020, Almedina, Coimbra.

Vasques, Sérgio (2021), Cadernos IVA 2021, Almedina, Coimbra.

Vasques, Sérgio (2022), Cadernos IVA 2022, Almedina, Coimbra.

Vasques, Sérgio (2017), O Imposto sobre o Valor Acrescentado, Almedina, Coimbra.