Taxation

Basic knowledge is recommended:

– Tax law views;

– I don’t know what the tax system Portuguese.

Teaching method

With regard to the frequency regime and teaching methodology, the new paradigm of Bologna comes, as is known, to shift the emphasis, from the teacher to the student. The traditional exhibition method thus gradually giving way to the active method. In the discipline of Taxation, of an eminently theoretical nature, this change is therefore an increased difficulty.

Despite this, students will be called to participate in classes whenever the program and teaching conditions allow it. In this way:

The classes will be taught in person, so the students will be identified and registered on a attendance sheet filled out by the teacher. Surprisingly, if the School’s regulations allow it, and if the number of students enrolled in the classes exceeds the maximum capacity of the classrooms, classes will be taught simultaneously at a distance for those students unable to attend classes in person. 

Variably, during the semester, students will have a period of time, at the end of each class and after an exhibition period, to consolidate the knowledge seized during the semester, through practical exercises that will be put to them, being able whenever possible, to solve them in groups.

Students will always have the opportunity to complement or deepen their knowledge, resolve doubts or obtain guidance and clarification from teachers, which will be available for this purpose, via e-mail or in their offices.

The main objectives of the discipline are:

– Take an approach on taxes on property, namely Municipal Property Tax (IMI), Stamp Duty (IS) and Municipal Tax on Onerous Real Estate Transfers (IMT).

 – Provide students with the knowledge necessary to understand taxes, in the sense that they can identify, display and classify according to their nature and the importance they have in raising the revenue of the State.

 – Take into account the intrinsic specificity of each of the taxes, in the context of an adequacy 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 teaching of the discipline students should be qualified to:

– Know how to identify the characteristics and understand the fundamentals underlying each of the taxes listed;

 – Understand the structure and functioning of these diplomas, as well as the logic of articulation between the various articles;

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

Municipal Property Tax (IMI)

1 Heritage Reform
2 CIMI – Previous considerations
3 Incidence
4 Taxation
5 Exemptions
6 Registration in the matrices
7 Evaluation of urban buildings
8 Complaints of general reviews
9 Second evaluation of urban buildings
10 Challenge
11 Rates
12 Jurisdiction and settlement deadline
13 Payment deadline
14 Complaint of matrices
15th AIMI

 Stamp Duty (IS)

1 Prior Considerations

2 Incidence
3 Tax charge
4 Territoriality
5 Birth of tax liability
6 Exemptions
7 Taxable amount
8 Rates
9 Jurisdiction for liquidation
10 Payment
11 Taxpayer scans
12 Cooperation obligations

Municipal Property Transaction Tax (IMT)

1 Objective and territorial incidence
2 Contracts promise of purchase and sale
3 Irrevocable power of attorney
4 Real estate exchanges
5 Simultaneous incidence of IMT and Stamp Duty
6 Subjective incidence
7 Birth of tax liability
8 Exemptions
9 Expiry of exemptions
10 Taxable amount

 11 Evaluation under cimi

12 Free and onerous acquisitions

13 Rates
14 Settlement
15 Contracts for the person to be appointed
16 Changes in property owners
17 Additional settlement
18 Deadlines and place for payment

NAO

IMI Code

IMT Code

Stamp Duty Code

Statute of Tax Benefits

Decree-Law No. 287/2003 of November 12

Fiscal, Porto Editora.

Tax Codes, Almedina.

Tax Guide in Portugal, Quid Juris.

CARLOS, Américo Fernando Brás, Taxes – General Theory, Almedina.

PEREIRA, Manuel Henrique de Freitas – Taxation, Almedina.

PINTO, José Alberto Pinheiro – Taxation.

PIRES, José Maria Fernandes, Lessons in Taxes on Heritage and Stamp, Almedina: Coimbra.

PIRES, Manuel; PIRES, Rita Calçada – Tax Law, Almedina.

VASQUEZ, Sérgio, Manual de Direito Fiscal, Almedina: Coimbra.

TEIXEIRA, Glória, Manual de Direito Fiscal, Almedina: Coimbra.

http://www.portaldasfinancas.gov.pt/pt/home.action

www.impostos.net