Tax 1

Scholar Year: 2023/2024 - 1S

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 1 2,00 Francisco Carreira   2,00

Teaching language

Portuguese

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

To apprehend the tax concept and to frame it in the life of these organizations;
understand the organization of the Tax Administration and interpret the fiscal technique;
Understand, interpret and settle: IMI, IMT, ISelo and IRS
Understand, interpret and apply EBF

Syllabus

1 - Tax law and tax: Constitution of the Republic, Concepts of taxes and duties; Stages of tax; State budget; The Portuguese tax system.
2 - The Tax Administration
3 - Taxes on Property - IMI, IMT and ISelo - Incidence, Exemption, Asset Value, Fees, Settlement, Payment, Surveillance and Guarantees
4 - Income Tax - IRS - Incidence, Exemption, Asset Value, Fees, Settlement, Payment, Surveillance and Guarantees.
5 - Tax Benefits - EBF and Patronage
6 - Brief notions about other taxes: IUC and IEC.
7 - Social Security

Teaching methodologies

Theoretical classes - use of the expository method to introduce the concepts and the participatory method for the reflection on the contents.
Practical classes - use of the expository method and participatory in the resolution of cases.

Assessment methodologies and evidences

Continuous assessment - two tests, with a weighting of 50% and a minimum mark of 10 values.
If the final grade is less than 10 points, the student will pass to the resource exam.

Final Evaluation: Final Exam, Examination of Appeal and Special Period Exam.

The evaluation is only with the consultation of the legislation.

Bibliography

Essencial:
Carreira, Francisco et al (2018): Caderno de Exercícios dos Impostos sobre o Património, ESCE/IPS.
Carreira, Francisco et al (2018): Caderno de Exercícios do Impostos sobre o Rendimento das Pessoas Singulares, ESCE/IPS.
Carreira, Francisco et al (2018): Diapositivos do Direito Fiscal, ESCE/IPS.
Carreira, Francisco et al (2018): Diapositivos dos Impostos sobre o Património, ESCE/IPS.
Carreira, Francisco et al (2018): Diapositivos dos Impostos sobre o Rendimento das Pessoas Singulares, ESCE/IPS.
Códigos Fiscais de 2018: IMI, IMT, IS, IRS, EBF e TSU
Lei Geral Tributária (LGT)
Marreiros, José Manuel M (2016): Sistema Fiscal Português, 12ª edição, Areas Editora
Pereira, Manuel Freitas (2014: Fiscalidade, 5ª edição, Edições Almedina
Pinto, José Pinheiro (2015): Fiscalidade, 5ª edição, Areal


Complementar: sítios de internet:
http://www.portaldasfinancas.gov.pt Página da Autoridade Tributária
http://www.occ.pt Página da ordem dos Contabilistas Certificados
http://www.portaldocidadao.pt Informação ao Cidadão
http://www.apotec.pt Página da APOTEC