Taxation II

1.The course aims to give students comprehensive knowledge base in order to develop their own skills to
enable it to frame the options faced by companies in the set of rules and decisions of a fiscal nature,
conditioned by constant legislative change under IRC and VAT.
2.In this context of rapid change in tax legislation aims to combine theory with the resolution of practical
cases, based on current legislation.
3.The aim is to ensure learning to prepare students with a solid foundation of knowledge which might enable it
to properly address the problems of fiscal management, whatever the rules.

Part I – Corporate Tax Income (IRC)
1. Assumptions, features and principles of Corporate Income Tax (IRC)
2. Rules of scope
3. Exemptions
4. Determinants of the taxable Base
4.1. Calculation of taxable income
4.2. Income tax and accounting: the changes in net equity
4.3. Determination of total income
4.4. Income not attributable to a permanent establishment
5. Transfer pricing
6. Thin-capitalization
7. Special Tax Regime Applicable to Groups of Enterprises
8. Assessment and payment of IRC
8.1. Tax assessment
8.2. Payment of IRC
9. Ancillary obligations
Part II – Value Added Tax (IVA)
1. The IVA tax in Portuguese and European contexts
2. Characteristics and principles of IVA
3. Scope of IVA
4. Rules of territoriality
5. Chargeable event and chargeability of tax
6. IVA exemptions
7. Taxable
8. IVA rates
9. Assessment of IVA (periodic tax return)
10. Taxable person’s obligations
11. Special regimes

NAO

Brás Carlos, Américo  et al. (2011). Guia dos Impostos em Portugal, 2011, Quid Juris

Código do IRC

Código do IVA

Estatuto dos Benefícios Fiscais

Pinheiro Pinto, José Alberto (2011) Fiscalidade, 5ª edição, Áreas: Lisboa