Fiscalidade II

Accounting or 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.

Differentiated teaching methodologies included, namely team learning.

To empower the students with the necessary knowledge for tax management, particularly in companies. The following taxes are studied in detail: the Corporate Tax (IRC) and the property taxes (Real Estate Municipal Tax (IMI), Real Estate Transfer Tax (IMT) and Stamp Duty (IS).

1. Corporate Tax (IRC)

1.1.           Incidence

1.1.1. General

1.1.2. Extension of the tax liability and permanent establisment

1.1.3. Tax transparency regime

1.2.           Exemptions

1.2.1. Personal and real 

1.2.2. Exemptions on profits anda reserves placed at disposal of non-resident enteties

1.3.           Determination of the tax base

1.3.1. General

1.3.2. Tax losses deduction

1.3.3. Calculation of taxable profit and taxable income in accordance with tax rules and the requirements of the periodic tax return model 22

1.3.4. Corrections in international transactions

1.3.4.1.           Transfer prices

1.3.4.2.           Payments to non-residents subject to a privileged tax regime

1.3.4.3.           Tax credit and withholding tax

1.3.5. Through indirect methods

1.3.5.1.           Apply  (LGT)

1.3.5.2.          Calculations under the simplified scheme

1.4.           Rates

1.4.1. Corporate tax rates (IRC), autonomous taxation rate and municipal surcharges

1.4.2. Tax calculations

1.5.           Settlement

1.5.1. Competence for assessment on tax returns

1.5.2. Tax credit for international double taxation

1.5.3. Withholding tax on income obtained by non-resident entities

1.6.           Payment

1.7.           Accessory obligations and inspection

1.7.1. Accessory obligations under the terms of chapter VII of the CIRC, in particular the tax return model 22.

1.8.           Anti-tax abuse and tax evasion measure

2. Property taxes (IMT, IMI) and stamp tax (IS)

2.1           IMT

2.1.1. General rules of incidence

2.1.2. Exemptions

2.1.3. Determination of the tax base

2.1.4. Rates

2.1.5.  Settlement

2.2            IMI

2.2.1. General rules of incidence

2.2.2. Exemptions

2.2.3. Determination of the tax base

2.2.4. Rates

2.2.5.  Settlement

2.3             Stamp tax (IS)

2.3.1 General rules of incidence

2.3.2 Taxation of gratuitous transfers

2.3.3 Exemption

2.3.4 Rates

NAO

Legislation

Administrative and Judicial Procedure Code (CPPT)

Corporate Tax Code (CIRC)

General Taxation Law (LGT)

Real Estate Transfer Tax Code (CIMT)

Real Estate Municipal Tax Code CIMI)

Stamp Duty Code (CIS)

Tax Benefits Statute (EBF)

Books 

Gariso, C. M. S. & Lopes, T. F. (2022). IRC Imposto sobre o Rendimento das Pessoas Coletivas – Preparação para provas de conhecimento. Rei dos Livros.

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

Rocha, I. & Rocha, J. F. (2023b). Fiscal: Códigos tributários e legislação conexa 2023 – Edição académica. (29th ed.). Porto Editora.

Sarmento, J. M., Nunes, R., & Pinto, M. M. (2021). Manual Teórico-Prático de IRC. (4th ed.). Almedina.