Cursos / 2º Ciclo / Faculty of Law :: Law

Versao Portuguesa

DIREITO FISCAL (AVANÇADO) - 2017/2018

1º curricular year
Semestralidade: 1st semester
ECTS: 7.5

Teachers

Leading Teacher: Prof. Doutor Luís Bandeira
Assistant Professor: Prof. Doutor Luís Bandeira

Class type and School hours

Teórica : 1 Horas
Orientação Tutorial : 1 Horas

Teaching Language

Portuguese

Main Aims/Objectives

At present, the financial system in its various aspects is of utmost importance, were the taxation regime applied is essential to its existence.
It is the subject of the discipline of the recognition of the Portuguese taxation system and its recent evolution concerning to financial instruments taxation.

Specific Aims/Objectives

The aim of the study is that students apprehend the essential about the elected financial instruments and the Portuguese legal taxation framework, especially on income taxes.

Skills to be acquired

On a theoretical & practical basis on taxation, both exposing relevant taxation issues on financial instruments and recognizing its legal framework, students should acquire de essential legal concepts and regimes supported with case studies.

Teaching Procedures

Theoretical-practical classes.
Considering the objectives, the adopted teaching procedure consists on presentation and discussion of the main concepts of taxation and its legal framework.

Programme

Part I Introduction. Relevant concepts.
1.1. Securities, financial instruments and financial products.
1.2. Shares, bonds, UCITS (Undertakings for Collective Investment in Transferable Securities), derivatives, warrants and the certificates.
2. Financial products and the Portuguese fiscal system.
2.1. Relevance of “qualifications” on Income Tax Codes: capital income and capital gains. Others. 2.2. Other taxes.
3. Recent developments of the Portuguese Tax System – 2000 fiscal reform and later legislative evolution. The projected IRS Reform 2014-2015.
3.1. Income taxes and Transmission/Inheritance taxes.
3.2. VAT and Stamp duty on financial services and operations on financial instruments.
Part II Shares, Bonds and UCITS.
1. Shares and Bonds.
2. UCITS.
Part III Derivatives. Warrants and Certificates.
1. Derivative financial instruments. 2. Warrants. 3. Certificates.

Evaluation Type

Continuous Evaluation: Two tests (25%+25%). An essay/paper and presentation (50%)

Teaching Resources

Sustainability Objectives

Keywords

Taxation
Financial Products Taxation
Financial instrumeents
Securities
Shares
Quotes
Bons
Investment funds

Main Bibliography

Author Xavier de Basto, José Guilherme
Title IRS - Incidência Real e Determinação dos Rendiment
Edition 1.ª
Place Coimbra
Editor Coimbra Editora
Year 2007
Author Rosado Pereira, Paula
Title Estudos Sobre IRS: Rendimentos de Capitais e Mais
Edition Reimpressão
Place Coimbra
Editor Almedina (Col.Cad.IDEFF, n. 2)
Year 2015
Author Celorico Palma, Clotilde
Title Enquadramento das Operações Financeiras em IVA
Edition Reimpressão da
Place Coimbra
Editor Almedina (Col.Cad.IDEFF, n. 13)
Year 2015

Complementary Bibliography

Author Xavier, Alberto
Title Direito Tributário Internacional
Edition 2ª reimp., da
Place Coimbra
Editor Almedina
Year 2014
Author Bandeira, Luís; Ferreira, José Manuel
Title Contabilidade e fiscalidade de futuros e opções
Edition 2.ª
Place Porto
Editor Instituto Mercado de Capitais da Bolsa de Derivado
Year 1998