ISLA IPGT 25285

Income tax

• ApresentaçãoPresentation

  The course unit is intended to provide students with solid preparation to understand the most important aspects that professionals usually have to deal with when dealing with issues relating to the taxation of the income of natural persons and legal persons.
• ProgramaProgramme

  1. The Corporate tax 1.1. Incidence 1.2. Exemptions 1.3. Determine the taxable profit 1.4. Rates 1.5. Assessment 1.6. Payment 1.7. Other obligations 1.8. Special situations 1.8.1. Transfer pricing 1.8.2. International corporate taxation 2. Personal Income Tax 2.1. Generalities 2.1.1. Features 2.1.2. Encompassing 2.1.3. Fees 2.2. Personal incidence 2.2.1. Individual taxation / joint taxation 2.2.2. Dependents 2.2.3. Residence 2.3. Actual Incidence - income categories 2.3.1. Earnings from work and pensions - categories A, B and H 2.3.2. Income from capital and real estate - categories E and F 2.3.3. Capital gains and other equity increments - Category G 2.4. Taxation of non-residents and special regimes
• ObjectivosObjectives

  Provide students with knowledge of income taxes of legal persons and natural persons and their treatment. At the end of the curricular unit, it is intended that students are endowed with a comprehensive knowledge of the taxation of natural and legal persons in the context of the Portuguese tax system, through a balanced approach between the practical perspective and the critical analysis of the law, jurisprudence and of the doctrine.
• BibliografiaBibliography

  Código do IRS. Código do IRC. RICARDO, Joaquim - Direito Tributário - Anotado e Remissivo 2023. Vida Económica, 2023. ISBN: 9789897688751. TEIXEIRA, Glória - Preços de Transferência – casos práticos. Vida Económica, 2007. ISBN: 9727881857004. MORAIS, Rui Duarte - Sobre o IRS. Almedina, Coimbra, 2016. ISBN: 9789724055527.
• 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

   

  Tipo de Avaliação	Natureza da avaliação	Ponderação
  Avaliação contínua	Resolução de casos práticos em grupo 2º elemento: Teste final escrito	1º elemento: 35% (nota mínima: 8 valores) 2º elemento:  65% (nota mínima: 8 valores)
  Avaliação Final	Exame Final (prova escrita)	100%