Curricular Unit:Code:
Corporate Tax System1175FEMP
3UndergraduateBusiness Sciences5 ects
Learning Period:Language of Instruction:Total Hours:
Winter SemesterPortuguese/English65
Learning Outcomes of the Curricular Unit:
Understand what corporate taxation is, and what problems it poses to commercial companies.
Understand the relationship of companies with the State.
Know the main corporate obligations regarding taxes: informational, declarative, and contributory.
Know the structure of the main taxes involving companies: IRC and IVA.
Know the structure of de RCPIT.
Interpret the legislation (tax codes) and draw assertive and useful conclusions.
Develop a capacity for synthesis and be able to critically analyses situations related to taxation.
Importance of companies and their informative role.
Corporate obligations in relation to the tax administration.
The role of companies in the IRC.
The IRC: tax on profits
IRC structure: Incidence, exemptions, fees.
Accounting taxable income
Corrections to accounting profit: limitations and tax rules
IRC liquidation and mod. 22
Autonomous taxation
The role of companies in VAT.
VAT structure: Incidence, exemptions, fees.
Accounting for VAT and reporting obligations.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
At the end of the course the student should be able to know the tax environment of companies and the importance they assume in information to the State (tax administration), in the collection / retention of taxes.
You will learn about the structure of the main taxes, namely corporate obligations, under the IRC and VAT.
Knowing the tax rules, you should analyse the information provided and decide on your tax framework, consulted and interpreting the tax codes.
You should be able to interact with different areas of the company, namely accounting and human resources.
The knowledge acquired should make it possible to calculate the amount of taxes payable and to identify the reporting obligations.
Must be able to work in an interdisciplinary group and communicate with experts in other areas.
Teaching Methodologies (Including Evaluation):
Theoretical and practical classes, where the theoretical foundations and basic concepts will be exposed. Exercising, using practical cases, aiming at the solidification of knowledge, but fundamentally developing the interpretative, critical analysis and synthesis capacities. Encouraging autonomous work, identifying problems and solving them.
The assessment of competences will be assessed based on the performance of 2 mid-term tests (with a weighting of 50% each in the final grade).
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
In terms of instrumental skills, the theoretical exposition will provide students with the main problems posed by taxation to companies. With the exercise and individual work, the student will develop the ability to analyse and organize his work, being able to identify the responsibilities of the companies towards the State. When students are proposed to identify and solve problems, consulting tax legislation, discussion will be promoted, developing interpersonal, relationship and tolerance skills. The practical cases, will allow the student to develop the ability to apply knowledge in practice, promote the need for research, develop research / research skills, to learn for themselves and to be able to adapt the knowledge to new situations or even seek, through critical analysis, generate new ideas (creativity). This will provide the student with the systemic skills necessary for his professional future.
Códigos Tributários - Edição Universitária, Editora: Almedina, 24ª Edição, Ano: 2022,
ISBN: 9789894006930;
Gustavo Lopes Courinha, Manual do Imposto sobre o Rendimento das Pessoas Coletivas, Almedina, Ano de 2019, ISBN 9789724079363
Clotilde Celorico Palma, Introdução ao Imposto Sobre o Valor Acrescentado, 6ª Edição -, Almedina, Ano - Reimpressão 2022, ISBN 9789724056562
Jónatas E. M. Machado, Paulo Nogueira da Costa, Manual de Direito Fiscal – Perspetiva multinível, Editora: Almedina, 3.ª Edição, Editora – Almedina, Ano de 2019, ISBN: 9789724081090;
Manuel Henrique de Freitas Pereira, Fiscalidade, Editora: Almedina, 6ª Edição - Reimpressão 2020, Editora – Almedina, ISBN: 9789724075563;
Navais, Casalta, J., Direito Fiscal, Almedina, Coimbra, 11ª Edição, 2019 (ISBN: 9789724078755).
Mehrotra HC, Goyal SP, Corporate Tax Planning and Management, Agra, 18ª edição 2020 (ISBN 978-93-5173-078-1)
Lecturer (* Responsible):
Carlos Rodrigues (