ISLA IPGT 4587

Taxation II

• ApresentaçãoPresentation

  IRC Code, IMI Code and IMT Code.
• ProgramaProgramme

  Introduction IRC Code Incidence Exemptions Determine the taxable Profit Rates Assessment Payment Other Obligations Declaration duties IMI Code Incidence Exemptions Taxable Amount Rates, Assessment And Payment IMT Code Incidence Exemptions Rates, Assessment and Payment
• ObjectivosObjectives

  Objectives: Enhance knowledge in income tax: IRC (Corporate Income Tax). The IMI (Municipal Tax on Real Property) and IMT (Municipal Tax on Real Estate Transfer). Competences:  Have the ability to determine the taxable profit, the taxable income and the tax payable in IRC. Be able to determine the taxable amount in IMI and IMT.
• BibliografiaBibliography

  Legislação atualizada, designadamente: CIRC, CIMI, CMT.  
• MetodologiaMethodology

  Theoretical classes to explain the material (expository and interrogative method) and presentation of practical cases (including examples and exercises to be solved by students (active and participatory method). Active methodologies, based on problems, with presentation of work in teams.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não