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

Versao Portuguesa

COMPLEMENTOS DE FISCALIDADE - 2018/2019

3º curricular year
Semestralidade: 1st semester
ECTS: 6

Teachers

Leading Teacher: Prof. Dr. Emanuel Vidal Lima

Class type and School hours

Main Aims/Objectives

To complement and develop, through new contents, the knowledge acquired in the course of Taxation increasing the skills in the field of taxation and contributing to the valorization of the academic curriculum.

Specific Aims/Objectives

To allow an integrated view of the performance of the various taxes on business activity and the effects on their management, taking into account the fiscal factor, the most convenient choices and the most rational economic and financial decisions.

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. Conduct research in the respective databases.

Programme

1. The corporate income tax. Tax regimes. Depreciation and amortization and impairment losses. Provisions. Gains and losses and reinvestment of realization values. Anti-abuse measures.
2. Real Estate Taxation. IMI – Municipal Tax on Real Estate and IMT – Municipal Tax on Real Estate Transmission. Concept of building. Objective incidence. Taxable persons. Building matrices. Exemptions. Tax net worth. Rates, settlement and payment. Tax benefits.
3. Stamp tax. Objective and subjective incidence. Territorial incidence. Taxation of free transmissions. Taxable amount, settlement and collection. Payment. Ancillary obligations.
4. Taxation of the real estate sector. Territoriality rules (VAT, IRC and IRS). Acquisition. Property. Transmission. Waiver of Exemption (VAT). Income. Corrections to the value of transmission of real rights over real estate (IRC). Housing (IRS): gains from disposal. Deductions from collection of property charges (recourse to credit). Community jurisprudence. Real estate contracts - Reduced rate (VAT). Construction Services (VAT).
5. Taxation of e-commerce. Concept. Income taxation. Elements of territorial connection. The digital economy. Significant digital presence. Digital Tax Package and Digital Services Tax. Taxation of digital transactions. The special rules applicable to telecommunications, broadcasting or television services and services provided by electronic means. Services rendered to other taxable persons and services rendered to individuals.
6. Taxation of personal income (IRS). Development of a case study.

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

Tax
Taxable person
Depreciation
Impairment
Provision
Gains and losses
IMI
IMT
Building
Tax net worth
Stamp tax
Real estate sector
Waiver of Exemption
Housing
E-commerce
Significant digital presence
Digital Tax Package
Digital Services Tax
TBE services

Main Bibliography

Author Compilação organizada por MARREIROS, José
Title Tributação do património Sistema Fiscal Português
Edition 14.ª
Place Lisboa
Editor Áreas Editora
Year 2018 - ISBN 978
Author ROCHA, António e BRÁS, Eduardo PIRES. José
Title Tributação do Património - IMI, IMT e Imposto do S
Edition 2.ª
Place Coimbra
Editor Almedina
Year 2018 - ISBN 978
Author LAMENSCH, Marie
Title European Value Added Tax in the Digital Era - A Cr
Edition 1.ª
Place Amsterdam, The Netherlands
Editor IBFD
Year 2015 (Dezembro)

Complementary Bibliography

Author PIRES. José
Title Lições de Impostos sobre o Património e do Selo
Edition Reimpressão da
Place Coimbra
Editor Almedina
Year 2018 - ISBN 978
Author Coordenação e Organização de PALMA, Clotilde e SAN
Title Código do IVA e RITI - Notas e Comentários
Edition 1.ª
Place Coimbra
Editor Almedina
Year 2014 - ISBN 978