Tax 2

Scholar Year: 2018/2019 - 2S

Courses

Head Teacher Responsability Francisco José Alegria Carreira Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Francisco Carreira   2,00 Practices Totals 3 6,00 Francisca Palmeira   2,00 Sónia Coelho   4,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Know and complete the forms and forms related to Corporate Income Tax (IRC in portuguese), Value Added Tax (VAT - IVA in portuguese) and Tax Benefits.

Know the Statute of Patronage.

Understand, interpret and settle the Corporate Income Tax (IRC) and Value Added Tax (VAT);

Know and interpret the legislation on "Tax Havens" and "Offshore Shore".

Syllabus

1. FRAMEWORK OF THE STRUCTURE OF THE PORTUGUESE FISCAL SYSTEM
1.1 - Brief History of Taxation on Expenses in Portugal;

2. COLLECTIVE INCOME TAX - IRC
2.1 - Incidence and Exemptions
2.2 - Periodization of Taxable Income
2.3 - Works of a Multi-annual nature
2.4 - Determination of the Collectible Matter
2.5 - Fiscal Transparency
2.6 - Fiscal Constitutional Principles
2.6.1 Principle of non-retroactivity
2.6.2 Principle of fiscal efficiency
2.7 - Taxation for Consolidated Profit
2.8 - Transformation and Liquidation of Companies


3. CONSUMER TAXES
3.1 - Value Added Tax - VAT
3.1.1 Incidence
3.1.2 Exemptions
3.1.3 Taxable amount
3.1.4 Fees
3.1.5 Settlement and payment
3.1.6 Other obligations
3.1.7 VAT regime for intra-Community transactions (RITI)
3.2 - Other Taxes

4. INTERNATIONAL TAXATION
4.1 - Characteristics and Classification of Tax Havens and Off-Shore Zones

5. The Tax Benefits and Patronage

Demonstration of the syllabus coherence with the UC intended learning outcomes

The chapter one and two supports the first and third objectives.
The chapter one and Three support the first and third objectives.
The chapter four supports the fourth objective.
The chapter five supports the first and second objectives.

Teaching methodologies

Theoretical classes: The use of the expository method, for the introduction of the theoretical concepts and the participatory method for the reflection on the contents.
Practical classes: Use of the expository and participative method to solve cases.

Assessment methodologies and evidences

The assessment of knowledge consists of:
• Execution of two individual written tests (only with consultation of the legislation), on dates to be indicated, with a weighting of 40%, each, being that the mark of the 1st test and / or the 2nd test can not be less than 8 eight) values, otherwise the Student will have to carry out final evaluation - resource season.
• Two Group Works, with a weighting of 10% each, to be presented in the practical class, on a date to be indicated.

Final evaluation (only with consultation of legislation):
There are three epochs of final evaluation:

Normal Season | 1st season (intended for students who did not opt ​​for continuous assessment)

The evaluation of the normal time is constituted by:
• Final Exam (E) - An individual written test (only with consultation of legislation) - minimum mark 10 (ten) values.


Time of Resource | 2nd season (it is intended for students who did not or did not obtain use in the normal time or in the continuous evaluation)

Final Grade = 100% Exam, for students coming from the Normal Period Exam or 80% Exam + 20% Working Group, for students coming from Continuous Assessment.

If the grade of the Exam or the weighting of the Exam grade with the Group Work is less than 10 values, there is no approval. It is required that the exam grade be at least 8 (eight) values ​​for the students coming from the continuous assessment.
In the case of grade improvement, the final grade of the Student corresponds to the grade obtained in the Exam.


Special Season:
The evaluation system is the same as in the Appeal Time, where E is the Special Period exam grade.

Bibliography

Essencial:
Código do IVA 2018.
Código do IRC 2018.
Carreira, F et al (2019): Caderno de Exercícios de Fiscalidade II, ESCE/IPS.
Carreira, F (2019): Diapositivos de Fiscalidade II, ESCE/IPS.
Santos, António e Palma, Clotilde (2017) “Código do IVA e RITI – Notas e Comentários” Editora Almedina.
Teixeira, Glória (2017) “ Código do IRC Anotado e Comentado” Editora Almedina.
Informador Fiscal (2018) “Código do IVA Anotado e Comentado”.

Complementar:
MARREIRO, José e MARQUES Maria, (2017) “Sistema Fiscal Português”, 13.ª Edição, Áreas Editora.
INTERNET (alguns endereços sobre Fiscalidade)
http://www.portaldasfinancas.gov.pt (página de internet da AT)
http://www.otoc.pt (página de internet da OCC)
http://www.apotec.pt (página de internet da Apotec)