Taxation II

Basic concepts of Taxation from Taxation I 

In order to attend the main objectives the lessons of taxation will be theoretical and pratiques, where we discuss several exemplificative cases. 

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. Introduction

2. Evolution of corporate tax income in national and international context

3. Corporate Tax Reforms in Portugal

Part II – 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 (arts. 17.º to 51.º )
4.3. Determination of total income
4.4. Income not attributable to a permanent establishment
5. The tax regime of report of tax losses
6. Corporate income taxes rates
7. Autonomous Taxes
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

Códigos Tributários (qualquer colectânea de legislação fiscal actualizada);

AT (2021), Manual de preenchimento da Modelo 22. Lisboa: Centro de Formação da ATA;

OCC (2021), IRC Coleção Essencial. Lisboa: OCC;

Cravo, Fátima, Lopes, Cidália, Carvalho, Carla (2020), Intangíveis: perspetiva contabilista e fiscal. Coimbra: Almedina.

Morais, Rui (2017), Apontamentos ao IRC. Coimbra: Almedina;

Palma, Clotilde Celorico (2017), Estudos de IVA. Coimbra: Almedina;

Pinto, Miguel (2018), 100 Exercícios Resolvidos de IVA. Áreas Editoras: Lisboa;

Vasques, Sérgio (2017), IVA. Almedina: Lisboa.