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