6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 15,0 TP , Cód. 301110.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Students will acquire the necessary knowledge to fulfil the legal obligations of a company, particularly family-owned companies, the bureaucratic procedures from the creation of a business to the mere issuing of a certificate and successive legal changes.
Program
Types of society and forms of organization, capital share, rights and obligations; shareholder agreements, protocols, family councils and managers of company shares; succession and transfer of shares.
Taxation of SMEs, family companies and holdings; fiscal transparency; simplified personal income Tax and corporate income tax; fiscal aspects of successions and donations; VAT regimes.
Evaluation Methodology
Continuous assessment:attendance, oral presentations, written essays and class performance (10%).
Written test (60%)
Individual assignments with oral defense (30%)
Final assessment:
Written exam (100%)
Supplementary exam (100%)
Bibliography
Teaching Method
A combination of lecture style teaching and more interactive methods. Lectures supported by presentation resources.
Students are encouraged to participate and make class presentations.
Software used in class
