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Gestão de Empresas

Taxation II

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Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016

5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152313.

Lecturer
- Arlindo José Bernardo Dinis (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable.

Objectives
The main goal of this course is to provide the students with the
theories and techniques that will enable them to understand the essential concepts of tax law and the tax system and will familiarize themselves with tax values and the trade income tax and property taxes.

Program
1. Corporate Income Tax (IRPJ)
1.1. Incidence
1.2. Exemptions
1.3. Taxation of non-residents
1.4. Principle of specialization in taxation
1.5. Tax transparency regime
1.6. Taxable profit
1.7. Taxable matter
1.8. Collect
1.9. Simplified Regime
1.10. Declarative obligations
1.11. Payment and refund
1.12. Main tax benefits
1.13. International double taxation and conventions
1.14. Transfer Pricing
1.15. Tax planning
2. Property taxes (IMI and IMT)
2.1. Municipal Property Tax (IMI)
2.1.1. Real and objective incidence
2.1.2. Building concept
2.1.3. Tax market value (VPT)
2.1.4. Subjective incidence
2.1.5. Matrices
2.1.6. Assessment or determination of VPT
2.1.7. Fees
2.1.8. Safeguard regime
2.1.9. Buildings with reduced VPT for taxpayers with low income
2.1.10. Liquidation
2.1.11. Payment
2.2. Municipal Tax on Onerous Property Transfers (IMT)
2.2.1. Real or objective incidence
2.2.2. Determination of taxable income
2.2.3. Liquidation
2.2.4. Excessive asset value
2.2.5. Fees
2.2.6. Payment

Evaluation Methodology
Continuous Assessment: Carrying out two assessment tests, with a weight of 50% and 50% in the final assessment respectively. Students will pass with a classification equal to or greater than 9.5 points, resulting from the average of the tests.
Assessment by Exam - Normal Season: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved in the subject.
Responses under evaluation, not and/or unduly justified with the respective legal basis will not be considered.

Bibliography
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Sousa, A. (2022). IRC- Coleção Essencial. Lisboa: OCC
- Tributários, C. (2022). Códigos Tributários. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina

Teaching Method
Expository and demonstrative method, using slide projection. The pedagogical simulation methodology is also used through the resolution of practical cases and consultation/discussion of works related to the topics under analysis.

Software used in class
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