Taxation of Legal Entities

Basic knowledge is recommended:

– In the tax area: tax law, tax Portuguese tax, income taxes

– In the accounting area: concepts about operating accounts (expenses and income) and balance sheet accounts. Accounting releases and interpretation of financial statements.

Teaching method

The emphasis of teaching will be focused on students. Under the guidance of the teacher, they will carry out bibliographic research and prepare papers whose themes are previously indicated by the teacher.

The initial classes will have an exhibition character. The teacher will explain the first three themes of the program as a way of introducing the remaining themes that constitute the main structure of the curricular unit.

In the remaining classes, the students, constituted in groups, will present the themes of the works proposed by the teacher and by him elaborated. The content of the works can be converted into slides in order to facilitate their presentation. Students in each group will have a presentation time period that will vary depending on the number of students in the group and it is desirable that this number does not exceed four. In the impossibility of forming a group, the work should be individual.

The group that presents must put on the NÓNIO platform the slides of their work at least 24 hours in advance, so that colleagues from the other groups read it and thus be able to follow their exhibition. At the end of each presentation, each group of students will ask the presenting group on the subject contemplated in the respective theme, asking a question.

The answers to the questions presented may raise doubts and dissenise, thereby encouraging salutary discussions. The improvements resulting from these exchanges of arguments may be reflected in the final work of the students.

The main objectives of the curricular unit are:

Take a tax approach which has a particular impact on businesses to:

– Provide students with the knowledge necessary to understand the tax matters they impose on companies, in particular in the context of IRC, in the sense that they can identify, classify and classify them within a framework of dynamic change of tax legislation.

– Take into account the intrinsic specificity of the various tax regimes in irc, in the context of an adaptation 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 curricular unit teaching, students should be entitled to:

– Know how to identify the characteristics and understand the fundamentals, structure and functioning of the IRC, especially with regard to the various tax regimes it contains;

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

The programmatic content provided for the curricular unit of Taxation of Legal Persons is as follows:

I – Brief approach to the Tax system Portuguese

II – Taxation and the way economic activity is organisationd

III – Introduction to corporation tax

IV – The simplified taxation regime

V – The tax regime for transparent companies

VI – The “participation exemption” regime

VII – International double taxation

VIII – Anti-abuse measures

IX – Tax benefits for companies

X – The special corporate group taxation regime (RETGS)

XI – Corporate taxation in dissolution and liquidation acts

XII – Special regime applicable to mergers, sissies, asset inlets and exchanges of shares

NAO

IRC Code

IRS Code

Investment Tax Code

Statute of Tax Benefits

Fiscal, Porto Editora

Tax Guide in Portugal 2019, Quid Juris

Carlos, Américo Fernando Brás, Taxes – General Theory, Almedina

Freitas Pereira, Manuel Henrique – Taxation, Almedina

Pires, Manuel e Pires, Rita Calçada – Direito Fiscal, Almedina

Pinheiro Pinto, José Alberto – Taxation

Macedo, João Carlos, Holding Companies – Legal, Tax and Accounting Aspects, Publishing Areas, Porto

IRC Commission; Report of the Commission, Ministry of Finance, Lisbon, 2013.

Lima, Emanuel Vidal, Value Added Tax Code – Commented and Annotated, Porto Editora

Lopes, Carlos António Rosa, Legislation on Economic Groups and Consolidation of Accounts, Vislis Editores, Lisbon

Lopes, Cidália M. Mota, The Taxation of Small and Medium-sized Enterprises – Comparative Study in the European Union, Economic Life, Porto

Martins, António, Taxation and the Economic System – Writings on income taxation, Bissaya-Barreto Foundation, Coimbra

Melo; Miguel Luís Cortês; The Taxation of Capital Gains Realized in the Onerous Transmission of Capital Shares by SGPS, Almedina, Coimbra

Mendes, Mendes, Joseph Mary; Companies by Quotas and Anonymous; Almedina, Coimbra

Nunes, Gonçalo Avelãs; Taxation of Groups of Companies by Consolidated Profit in irc – Contribution to a New Dogmatic and Legal Framework of its Regime;

Almedina, Coimbra

Rodrigues, Ana Maria, O Goodwill na Contas Consolidadas, Coimbra Editora, Coimbra

Sanches, Saldanha J. L., Manual de Direito Fiscal, Lexis Praxis, Lisbon

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