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

FISCALIDADE - 2021/2022

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

Teachers

Leading Teacher: Prof. Dr. Emanuel Vidal Lima
Assistant Professor: Prof. Dr. Emanuel Vidal Lima

Class type and School hours

Orientação Tutorial : 1 Horas
Teórica : 1 Horas

Teaching Language

Portuguese

Main Aims/Objectives

To complement and develop, through new contents, the knowledge acquired in the course of Taxation increasing the skills in the field of taxation and contributing to the valorization of the academic curriculum.

Specific Aims/Objectives

To allow an integrated view of the performance of the various taxes on business activity and the effects on their management, taking into account the fiscal factor, the most convenient choices and the implicit goals in tax solutions imposed by the legislator..

Skills to be acquired

- Knowledge of the environment that will affect the application of tax
- Frame the development of tax from the perspective of the building of the European Union
- To understand the functioning of the tax on organizations? framework and in specific within the business activity
- The students must be aware of the taxpayers? obligations in general and in the different areas of taxes specific application
- Acquire sensibility for the tax implications in force and which are applicable to the different acts of management.

Teaching Procedures

Theoretical explanation, using expose, demonstration and interrogative methods, as well as the active method in the practical component supported in powerpoint presentations and the discussion of documents distributed in the classes. Resolution of case studies to enable the students to link the lived realities within the taxpayers and the theoretical approach. Conduct research in the respective databases.

Programme

1. Introduction.
The principle of contributive capacity. The ideological and political conceptions inherent to the tax issue. From the minimum state of Adam Smith to the Fiscal state of European democracies. Indicators of fiscal structure, level of taxation and fiscal effort. International comparisons: OECD and European Union. The evolution of academic thought of the economic and socially tolerable limit of taxation. The formulation of Laffer. The day of the liberation of taxes. Study of the IEM economists. The Portuguese tax system.
2. Taxation of consumption.
General tax and specific taxes. Harmonization of taxation ofr transactions in the European Union. Directive 2006/112 / EC. The Value Added Tax (VAT code and VAT Regime on Intra-Community goods Transactions. Taxable transactions. Taxable persons. Territoriality rules. Tax clearance. Right to deduction. Framework of international trade operations. Subordination to the principle of taxation in the country of destination. Reverse-charge situations in internal operations. Operations that confer entitlement to deduction. Exemptions from internal operations and consequences on the deduction mechanism. Other aspects related to the right to deduct: conditions, limitations and exclusions.
3. Stamp tax.
Objective and subjective incidence. Territorial incidence. Taxation of free transmissions. Taxable amount, settlement and collection. Payment. Ancillary obligations.
4. Real Estate Taxation.
IMI ? Municipal Tax on Real Estate and IMT ? Municipal Tax on Real Estate Transmission. Concept of building. Objective incidence. Taxable persons. Building matrices. Exemptions. Tax net worth. Rates, settlement and payment. Tax benefits.
5. The corporate Income tax.
Elements of territorial connection. The concept of permanent establishment. The importance of accounting. Tax regimes. The determination of taxable profit. Relevant aspects to consider for tax calculation purposes. The specifics of the taxation of digital activities.

Evaluation Type

Attendance and execution of a work.

Teaching Resources

As support for the study, through the platform, in advance, are provided to the students case studies for discussion and resolution in classes OT, as well as the powerpoint presentations that will be used in classes T/P and other material such as texts, legislation and administrative instructions.

Sustainability Objectives

Keywords

Tax
Minimum state
Tax state
Tax structure
Tax level
Fiscal effort
Tax Release Day
Passive subject
Value-added tax
Right to deduct
Stamp duty
IMI
IMT
Building
Tax Asset Value
Profit
Thirst
Stable establishment
IRC
Significant digital presence
Digital Services Tax

Main Bibliography

Complementary Bibliography