Fiscalidade

Law / Tax Law

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.

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

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

NAO

Legislation

Constitution of the Portuguese Republic

Corporate Tax Code (CIRC)

General Taxation Law (LGT)

Investment Tax Code

Personal Income Tax Code (CIRS)

Tax Benefits Statute (EBF)

Value Added Tax Code (CIVA)

VAT System for Intra-Community Transactions (RITI)

Books

Catarino, J. R. & Guimarães, V. B. (2021). Lições de Fiscalidade – Princípios Gerais e Fiscalidade Interna. (7th ed.). Almedina.

Marques, P. & Sarmento, J. M. (2022). Impostos: porquê e para quê?. Almedina.

Nabais, J. C. (2019). Direito fiscal. (11th ed.). Almedina.

Pereira, P. R. (2021). Manual de IRS. (3rd ed.). Almedina.

Rocha, I. & Rocha, J. F. (2023). Fiscal 2023: Códigos tributários e legislação conexa. (44th ed.). Porto Editora.

Rocha, I. & Rocha, J. F. (2023). Fiscal 2023/24: Códigos tributários e legislação conexa – Edição académica. (30th ed.). Porto Editora.

Sarmento, J. M. (2023). Manual Teórico-Prático de IVA. (4th ed.). Almedina.

Sarmento, J. M., Nunes, R. & Pinto, M. M. (2023). Manual Teórico-Prático de IRC. (5th ed.). Almedina.