Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152313.
Lecturer
- Bruno Manuel de Almeida Santos (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
Not applicable.
Objectives
By examining specific taxessuch as IRC, IMI, and IMT from both technical and regulatory perspectives, and by fostering an interdisciplinary approach involving fields like accounting, management, auditing, and law, the course aims to equip students with the fiscal knowledge necessary to ensure rigorous compliance with all ancillary obligations associated with tax assessment and payment. Upon completion of the course, students will be expected to understand the scope of application, exemptions, calculation of the taxable base (IRC), determination of taxable value (IMI and IMT), tax rates, assessment, collection, taxpayer safeguards, and reporting obligations related to the taxes under study.
Program
1. Corporate Income Tax (IRC)
1.1. Scope of application
1.2. Exemptions
1.3. Taxation of non-residents
1.4. Principle of tax specialization
1.5. Fiscal transparency regime
1.6. Taxable profit
1.7. Tax base
1.8. Collection
1.9. Simplified regime
1.10. Reporting obligations
1.11. Payment and refund
1.12. Main tax benefits
1.13. International double taxation and conventions
1.14. Transfer pricing
1.15. Tax planning
2. Property taxes (IMI and IMT)
2.1. Municipal Property Tax (IMI)
2.1.1. Objective scope of application
2.1.2. Definition of property/building
2.1.3. Taxable asset value (VPT)
2.1.4. Subjective scope of application
2.1.5. Property registers
2.1.6. Valuation or determination of VPT
2.1.7. Rates
2.1.8. Safeguard regime
2.1.9. Properties with low VPT owned by low-income taxpayers
2.1.10. Tax assessment/liquidation
2.1.11. Payment
2.2. Municipal Tax on Onerous Property Transfers (IMT)
2.2.1. Objective scope of application
2.2.2. Determination of the tax base
2.2.3. Tax assessment/liquidation
2.2.4. Excessive asset value
2.2.5. Rates
2.2.6. Payment
Evaluation Methodology
Continuous Assessment: Completion of an assessment test, weighted at 70%, and a group project weighted at 30% in the final assessment, respectively. Students will obtain approval with a grade equal to or higher than 9.5, resulting from the average of the test and the group project.
Assessment by Examination - Regular Period: Written exam. Students with a grade equal to or higher than 10 (ten) points will be considered approved in the subject.
Bibliography
- Essencial, C. (2025). Manual de preenchimento da declaração modelo 22. Lisboa: Ordem do Contabilistas Certificados
- Nunes, A. (2026). Compreender o IRS 50 casos práticos resolvidos e comentados. (Vol. 1). (pp. 1-160). Lisboa: EditoraVida Económica - Grupo Editorial, Sa
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Ricardo, J. (2026). Direito Tributário 2026 - Coletânea de legislação - 29ª Edição. (Vol. 1). 2026: EditoraVida Económica - Grupo Editorial, Sa
- Tributários, C. (2024). Códigos Tributários. Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
Teaching Method
Expository and demonstrative method, utilizing slide projections. Pedagogical simulation is also employed through the resolution of practical cases and the review and discussion of work related to the topics under analysis.
Software used in class
Not applicable.
