ISLA IPGT 25290

Consumption taxes

• ApresentaçãoPresentation

  UC dedicated to the study of indirect taxation, whose weight and complexity in the national tax system are increasingly relevant.
• ProgramaProgramme

  1. Generic VAT module 1.1. Guiding principles of VAT 1.2. Taxable operations and taxable persons 1.3. Place of taxation of goods and services 1.4. Chargeable event and chargeability 1.5. Taxable amount 1.6 Rates 1.7. Exemptions 1.8. Deduction 1.9. Hybrid taxable persons 1.10. Adjustments and recovery 1.11. Reporting obligations 2. Specific Modules 2.1. Operations out of VAT scope 2.2. Subsidies 2.3. Indemnities 2.4. Public sector 2.5. Non-profitable organizations 2.6. Financial operations 2.7. Real estate 2.8. Special schemes 3. Excise duties Module 4. Customs Duties Module 5. Other indirect taxation module
• ObjectivosObjectives

  Through a practical approach to the fundamental aspects of consumption taxes - which for systematic reasons will also cover Customs Duties and other impositions - such as the rules of incidence and obligations of taxable persons, based on the CJEU caselaw (given the EU harmonization in these matters), it is intended that the trainees acquire knowledge and skills that allow them to: - Analyse the structural elements of VAT, Excise and Customs Duties and other impositions in a practical way, through an adequate technical introduction to the selected topics. - Identify the most relevant topics using EU legislation and caselaw. - Start to consider the relevance of indirect taxation in the various sectors and moments of business activity, such as in the preparation of supply contracts, construction of infrastructure or selection of markets.
• BibliografiaBibliography

  Código do IVA Código Aduaneiro da União Legislação diversa Rocha, Isabel; Rocha, Joaquim Freitas (2022) - Códigos Tributários e Legislação Conexa (43ª ed.). Porto Editora  
• MetodologiaMethodology

  Theorical exposure (lecture method and interrogative) and case discussions by students, with cases examples and research problems (an active and participatory).
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

  Exemplo:

  Descrição	Data limite	Ponderação
  Teste de avaliação	dd-mm-yyyy	100%
  (...)

   

  Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...