| Code: | GCI215 | Acronym: | FP |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| CTSPGC | Aviso n.º 13083/2018_Novo Plano | 2º | 4 | 30 | 107 |
| Theoretical-Practical: | 31,00 |
Teaching - Hours
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Descriptive Summary of the curricular unit
The course aims to provide students with a superior knowledge and depth of Portuguese Taxation, as a first step upon a framework approach of fiscal reality, performed in a generic form, comparable and comprehensive, and, at a later stage, through a sectorial analysis, carried out in detail, as regards the taxation of consumption and residual inherent in the tax stamp duty using a multidisciplinary and practical methodology.
Objectives and learning outcomes
Characterize the portuguese tax system, through the analysis of tax revenues that integrate the main aspects related to tax fraud and evasion, the concept of tax benefits and their brief characterization and quantification, as well as essential mechanisms related to the tax litigation; Get to know the functioning of the value added tax (VAT) and stamp tax.
Skills to develop
It is intended, in particular, that the student be able to develop the following skills:
1. Meet the environment that makes the application of taxes;
2. Understand the functioning of taxation in the perspective of the organizations and, in particular, in the framework of the business activity;
3. Meet the obligations of taxpayers in General and in particular in the various areas of specific application of consumption taxes and stamp duty, with implications for entrepreneurial activity;
4. Acquire the necessary sensitivity to understand the tax consequences arising from various acts of management. Thus, expect the following learning outcomes:
a. The seizure of the fundamental concepts related to taxes;
b. The knowledge of the structure of the Portuguese tax system allowing international comparison in particular in European Union and OECD;
c. Understanding the operation of the tax in the perspective of the organizations and, in particular, in the framework of the business activity;
d. The acquisition of essential knowledge, from the perspective of business, for the application of the technique of taxes, in particular as regards the transactions taxation, in the context of the internal operations and international trade operations;
e. Understanding the residual tax operated under the stamp duty, specially the operations related with financial operations, in particular those related to credit cards, warranties, assignment of credit, factoring activity, lease and mediation committees within the framework of insurance activity, free transmissions "inter alive" or "mortis causa" of goods in favor of natural persons who are not forced heirs of the donor or author of the succession, and the IMI additional.
1. The State's financial activity. Tax concept. Phases of the tax. Classification of taxes.
2. General characterization of the portuguese tax system.
3. Comparison with abroad (European Union and OECD). Tax structure, level of taxation and fiscal effort index.
4. The taxation of consumption.
5. Excise goods (alcohol, tobacco and mineral oils).
6. Procedures for general taxes on consumption. The value added tax. European tax.
7. The value added tax (VAT Code, the VAT Regime on intra-Community Transactions, Supplementary Legislation and Policy 2006/112/EC).
8. Tax on an european matrix basis (imposed by an EC Directive).
9. Taxable transactions in VAT. Conditions of entry. Rules of territoriality.
10. Liquidation and deductibility. Cases of "inversion" of the taxpayer. Chargeable event and chargeability. Cash accounting scheme. Determination of the taxable amount in the case of transfer prices. Billing and claims obligations.
11. VAT and international trade operations. The principle of taxation in the country of destination. Imports and exports. Intra Community acquisitions and intra-Community broadcasts.
12. Obligations of taxable persons, especially those related to the billing and the periodic declaration.
13. The stamp duty as a form of taxation. Objective, subjective and territorial impact. Taxable amount, settlement and payment. Ancillary obligations.
Points 1 to 3 of the Program fulfill the objective set out in 1. The concept of tax, knowledge of its phases and classifications, as well as knowledge of the essential lines of the financial activity of Government are determinant for the student to do a correct framework of the reality that is the tax. The concepts of fiscal structure, taxation level and fiscal effort are fundamental to gaining a critical view of the fiscal system of any country and are indispensable for comparisons with the tax systems of other countries, namely those that are part of the European Union, and also OECD.
The themes developed in paragraphs 4 to 13 of the Program are in line with the objective referred to in 2 and with the powers provided for in items 2 to 4. The analysis of the techniques of VAT and IS operation and their essential characteristics, as aspects focused on the points of the programmatic contents 4 to 12 and 13 respectively, enables the student to understand the technique and the taxes operation, allowing him to fit the fiscal obligations that are imposed to the companies and also the implications that the various acts of management in the field of taxation.
| CARLOS, Américo, ABREU, Irene, DURÃO, João e PIMENTA, Maria; Guia dos Impostos em Portugal, 2023, Quid Juris, 2023. ISBN: 9789727248803 |
| Almedina; Códigos Tributários e Legislação Complementar, 25.ª Edição, Almedina, Coimbra, 2023. ISBN: 9789894010425 |
| Conselho da União Europeia;DIRETIVA 2006/112/CE, eur-lex.europa.eu (2006L0112 - PT - 15.01.2010 - 008.001) |
| Ediciones Francis Lefebvre; Memento Practico - IVA 2023, Lefebvre, 2023. ISBN: 9788419573094 |
| CATARINO, João, GUIMARÃES, Vasco; Lições de Fiscalidade - Princípios Gerais e Fiscalidade Interna, 7.ª Edição - Reimpressão, Almedina, Coimbra, 2021. ISBN: 9789724089829 |
| PALMA, Clotilde;Introdução ao Imposto sobre o Valor Acrescentado, 6.ª Edição, Almedina. Coimbra, Reimpressão da 6.ª Edição de 2014. ISBN: 9789724056562 |
| LIMA, Emanuel;Imposto sobre o Valor Acrescentado, 9.ª Edição, Porto Editora, 2003. ISBN: 9789720061362 |
| ROCHA, António; BRÁS, Eduardo; Tributação do Património: IMI-IMT e Imposto do Selo (Anotados e Comentados) - 3.ª Edição, Almedina, Coimbra, 2022. ISBN: 9789894007654 |
| FREITAS PEREIRA, Manuel; Fiscalidade, 7.ª Edição, Almedina, Coimbra, 2023. ISBN: 9789894009610 |
| Revista Eletrónica de Fiscalidade, Associação Fiscal Portuguesa. ISBN: 2184-5484 |
1. Expository method supported in PowerPoint presentations and the discussion of documents distributed in class;
2. Resolution of case studies to enable the student to link realities to which they refer the themes taughted.
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 30 | |
| Self Study | Study | 59 | |
| Other activities | Study | 15 | |
| Evaluation | Teste/Exame | 3 | |
| Total: | 107 |
- Two individual written tests: 80% (2 x 40%);
- An Individual Work using the resources of the ISAG e-learning platform (developed in two moments): 20% (2 x 10%).
Under the terms of the general regulation:
a) The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
b) In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
c) If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
d) If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.
e) All written academic work provided in the assessment (reports, case studies, etc.) have to be submitted in the Turnitin database, available at the ISAG E-Learning platform. The maximum similarity rate acceptable is 30%.
The exam will correspond to 100% of the final grade.
And under the terms of Art. 41 of the Bachelor's Regulation:
- The practical or theoretical-practical work(s) referred to in point b) of paragraph 2 of Art. 39 may also be considered, with a weighting corresponding to half of that considered in the continuous assessment, if the student communicates such intention to the professor, filling, in that case, a specific form to be made available by the professor at the moment of the written exam.
Taking into account the curriculum of the students and the time of lecturing the contents, the teaching of the curricular unit should be based on a previous explanation of the subjects so that in the scope of their study the students are able to make the correct frameworks and can make the investigations appropriate.
The practical cases, by their nature, are intended to facilitate the linkage of the analyzes carried out by the students, of a more theoretical nature, to the concrete fiscal situations that arise in the activity of companies and individuals.