Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Economics

Versao Portuguesa

FISCALIDADE - 2018/2019

2º curricular year
Semestralidade: 2nd semester
ECTS: 6

Teachers

Leading Teacher: Prof. Dr. Emanuel Vidal Lima
Assistant Professor: Prof. Dr. Emanuel Vidal Lima

Class type and School hours

Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas

Main Aims/Objectives

Apprehension of the fundamental concepts related to the tax. Knowing the structure of the Portuguese tax system and allowing international comparison, in particular, in the community area. Making the students able to the understanding of the functioning of taxes on organizations’ framework and in specific within the business activity.

Specific Aims/Objectives

Acquisition of the necessary skills from the perspective of the business activity, to the application of the taxes’ technique, and in particular to the rules on taxation of domestic transactions and in the context of international trade transactions and the rules for the determination of the taxable profit and tax calculation for purposes of companies’ income taxation.

Skills to be acquired

- Knowledge of the environment that will affect the application of tax
- Frame the development of tax from the perspective of the building of the European Union
- To understand the functioning of the tax on organizations’ framework and in specific within the business activity
- The students must be aware of the taxpayers’ obligations in general and in the different areas of taxes specific application
- Acquire sensibility for the tax implications in force and which are applicable to the different acts of management.

Teaching Procedures

Theoretical explanation, using expose, demonstration and interrogative methods, as well as the active method in the practical component supported in powerpoint presentations and the discussion of documents distributed in the classes. Resolution of case studies to enable the students to link the lived realities within the taxpayers and the theoretical approach. Elaboration of practical works.

Programme

1. Key concepts: a) The State financial activity; b) Tax law and Taxation; c) Concept of tax; d) Phases of the tax; e) Classification of taxes.
2. Basic concepts about Portuguese tax system: a) Tax structure; b) Taxation level; c) Tax effort; d) Principles enshrined in the Portuguese Constitution.
3. Taxation of consumption.
4. General consumption taxes and excise duties. Types of general consumption taxes. Reasons for the choice by the VAT.
5. The harmonization of the taxation of transactions in the European Union. Directive 2006/112/EC.
6. Value added tax (Código do IVA e RITI): a) Taxable transactions; b) Taxable persons; c) Territoriality rules; d) Tax clearance; e) Chargeable event and chargeability; f) Taxable amount, rates and lists annexed to the CIVA; g) The particular case of the Autonomous Regions of the Azores and Madeira; h) The cash accounting scheme; I)"Reverse-charge" situations in internal operations; j) Operations that confer the right to deduct; l) Exemptions in internal operations and consequences on the mechanism of deductions; m) Other aspects relating to the right to deduct: conditions, limitations and exclusions; n) International trade operations framework; o) The subordination to the principle of taxation in the country of destination; p) Regime of exports and imports of goods; q) Intra-Community goods transmissions and intra-Community acquisitions of goods; r) Operations on boats and planes; s) The supply of services territoriality and extraterritorial applicable rules; t) The situations of "reverse-charge"; u) Fill the VAT periodic return and the recapitulative statement; v) Other obligations of taxable persons, in specific those relating to billing; w) Special schemes.
7. Income taxation.
8. The corporate income tax: a) Taxable event; b) Liability rules; c) Corporate income tax structure; d) Nature of taxable persons, knowledge of the incidence and tax bases; e) Tax period; f) Tax declaration (model 22) and the simplified business information; g) The tax "dossier"; h) The companies taxation; I) The concept of profit; j) Determining taxable profit; l) Fiscal corrections and fiscal regimes; m) The determination of the tax income; n) The simplified taxation regime; o) Tax Calculation; p) Autonomous Taxation; q) Tax payment. Payments on account and Special payment on account.
9. The Municipal tax and the Local Finance Law. The State surcharge. Additional payment on account.
10. The IRS and the companies. The legal framework regulating the withholding taxes and their practical application.

Evaluation Type

Attendance and completion of two written tests.

Teaching Resources

As support for the study, through the platform, in advance, are provided to the students case studies for discussion and resolution in classes OT, as well as the powerpoint presentations that will be used in classes T/P and other material such as texts, legislation and administrative instructions.

Keywords

As support for the study, through the platform, in advance, are provided to the students case studies for discussion and resolution in classes OT, as well as the powerpoint presentations that will be used in classes T/P and other material such as texts, legislation and administrative instructions.

Main Bibliography

Author MARREIROS, José (compilação e organização)
Title Sistema Fiscal Português - Códigos Fiscais e Outra
Edition 14.ª
Place Lisboa
Editor Áreas Editora - ISBN 9789898058966
Year 2018
Author PALMA, Clotilde Celorico; Cadernos IDEFF - N.º 1
Title Introdução ao Imposto sobre o Valor Acrescentado
Edition 6.ª - Reimpress
Place Coimbra
Editor Almedina - ISBN 9789724056562
Year 2016
Author MORAIS, Rui Duarte
Title Apontamentos ao IRC
Edition Reimpressão da
Place Coimbra
Editor Almedina - ISBN 9789724033242
Year 2009

Complementary Bibliography

Author PEREIRA, Manuel Freitas
Title Fiscalidade
Edition 5.ª - Reimpress
Place Coimbra
Editor Almedina - ISBN 9789724058450
Year 2017
Author LIMA, Emanuel Vidal
Title Imposto sobre o Valor Acrescentado - Comentado e A
Edition 9.ª
Place Porto
Editor Porto Editora
Year 2003