Taxation

Objectives

The students should develop the following skills:

1. Knowing the fundamental aspects of tax, including: principles of the tax system, tax and other juridical dues, chargeable event, tax incidence, subjection and duty-free tax, financial activity of the state, sources of Tax Law and law enforcement in time and space; 2. Understand the tax incidence, identify taxpayers, determine precisely, for a wide range of taxes, a tax base, the tribute and payment; 3. Fill tax statements; 4. Framing facts and subject to certain taxes and analyze the economic consequence; 5. Diagnose and formulate solutions regarding a specific subject based on tax law.

Program

1. Fundamental of Tax Law
1.1. Tax Objetives
1.2. Tax system
1.3. Taxation principles
1.4. Taxes and related related figures
1.5. Tax-generating fact
1.6. Notions of tax incidence, liability and exemption
1.7. Tax stages
1.8. State financial activity
1.9. Sources of tax law
1.10. Law enforcement in Space
1.11. Tax classification
2. Income and consumption Tax (IRS, IRC e IVA)
2.1. IRS fundamentals
2.2. IRC fundamentals
2.3. VAT basics
2.4. Tax incidence
2.5. Exclusions and Exemptions
2.6. Autonomous taxation and pour
2.7. Declarate obligations
2.8. Intra-community Transactions
3. Special Consumption Taxes (IEC)
3.1. VAT transactions in a tax warehouse environment
3.2. Transactions wiht gods subject to excise duties
4. Criminal tax law and tax inspection
4.1. General tax law
4.2. General regime of tax offenses
4.3. Tax procedure and procedure code
4.4. Complementary regime of tax and custos inspection procedure

Teaching Methodologies

Adopted methodology is as follows:
1. Theory-practice: students elaborate an essay to expose with practical examples from hypothetical and/or real examples from enterprises or public institutions;
2. During each subject are resolved several multiple choice questions; and
3. At the end of each subject, students have a practical test.

Bibliography

Catarino, J. e Guimarães, V. (2015). Lições de Fiscalidade Vol. II. Coimbra: Edições Almedina.

Catarino, J. e Guimarães, V. (2017). Lições de Fiscalidade Vol. I (5.ª edição). Coimbra: Edições Almedina.

Legislação - Edição Académica (2020). Fiscal. Edição Académica (21ª Edição). Porto: Porto Editora.

Sarmento, J.; Nunes, R. e Pinto M. (2018). Manual Teórico-Prático de IRC. Coimbra: Almedina.

Sousa, A. F.S. (2016). Apontamentos práticos sobre a Mod.22. Porto: Vida económica – Editorial, S.A.