Taxation

Code:

LGE503

Acronym:

FISC

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2007/2008 - 2S

Active?	Yes
Responsible unit:	Department of Management
Course/CS Responsible:	Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
ECO	192	Official Curricular Structure since 2004	4	3	6	-
GES	139	Official Curricular Structure since 2004	4	3	6	-

Teaching language

Portuguese

Objectives

To study the Portuguese tax system and the main taxes on spending, income and property.

Program

I – PORTUGUESE TAX SYSTEM
1. Introduction
2. Taxes on State Budgets
3. Choice between tax on income or spending
4. Evasion and tax fraud
5. Tax benefits
II VALUE ADDED TAX (VAT)

1. Introduction
2. Characterisation of the tax
3. Exemptions
4. Rates
5. Organisation and structuring of groups of companies
6. Relinquishment of VAT exemption
7. Mixed taxable persons
8. Particular situation of the equity management companies
9. Limitations to deduction entitlement
10. Accounting aspects

III – TAXATION OF PROPERTY CONVEYANCE AND FREE CONVEYANCE

1. Introduction
2. IMT: Rules of incidence and exemption
3. IMT and the pattern of indivision
4. IMT and the exchange of property
5. Free conveyance



IV – INDIVIDUAL INCOME TAX

1. Introduction
2. Personal incidence
3. Real incidence
4. Taxation scheme
5. Category A income
6. Category B income
7. Category E income
8. Category F income
9. Category G income
10. Category H income
11. Taxation rates
12. Time of taxation payment
13. Loss deduction
14. Deductions at source
15. Payment on account
16. Optional aggregation of income
17. Double economic taxation of distributed profits
18. Tax transparency
19. Simplified scheme
20. Company liquidation
21. Acquired rights

V – CORPORATE INCOME TAX

1. Introduction
2. Incidence
3. Exemptions
4. Taxation period
5. Taxation diagram
6. Accounting
7. Net results of the fiscal year
8. Property variations
9. Valumetrics of the stocks
10. Depreciation and recovery
11. Accumulated depreciation
12. Irrecoverable credits
13. Realisations of social benefit and donations
14. Non-deductible costs
15. Confidential and undocumented expenses
16. Appreciation and depreciation
17. Double economic taxation of the distributed profits
18. Deduction of tax loss
19. Simplified scheme
20. Works of a pluri-annual nature
21. Special relations between taxpayers
22. Taxation of groups of companies
23. Company incorporations
24. Mergers and divisions
25. Company liquidation
26. Rates
27. Earned income allowance
28. Deductions at source
29. Payment on account
30. Autonomous taxation
31. Acquired taxation rights – Transitional scheme

Mandatory literature

José Alberto Pinheiro Pinto; Fiscalidade, Areal Editores, 2004
Colecção Legislação; Fiscal, Porto Editora, 2007

Teaching methods and learning activities

Theoretical-practical classes

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Subject Classes	Participação presencial	45,00
	Total:	-	0,00