Corporate Tax Law

Recommended Prerequisites

NA

Teaching Methods

Lectures and discussion classes.

Learning Outcomes

.Acquisition of specific knowledge on corporate taxation and, more specificly, on the Pesonal income Tax (IRS), Corparate Income Tax (IRC) and VAT.

Work Placement(s)

No

Syllabus

1. Corporate taxation

Corporations and Tax Law

Concept of corporation in Tax Law

Constitutional framework of corporate taxation: the principles of personal income unicity, of real income taxation, and of free tax planning

2. In Personal Income Tax (IRS)

Definition of corporate income in IRS

Forms of determining net income in category B: the simplified system and the organized accounting system

3. In Corporate Income Tax (IRC)

The determination of personal incidence of IRC: a specific reference to the Tax Transparency regime and exemptions provided by law. Real incidence of IRC. General scheme of depreciation and amortization. Taxation of corporate groups. Transfer prices.

4. Value Added Tax (IVA) and corporate taxation

5. Specific administrative procedure: enforcement of anti-avoidance general measure, tax inspectorate, removal of bank secrecy, etc.

6. Corporations and tax planning

7. Procedural and due process rights

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

- José Casalta Nabais, Introdução ao Direito Fiscal das Empresas, 2ª ed., Almedina, 2015.

- José Casalta Nabais, Direito Fiscal, 9ª ed., Almedina, 2016, nºs 56, 57 e 58.

- José Casalta Nabais, «Reflexões sobre a constituição económica, a constituição financeira e a constituição fiscal portuguesa, Revista de Legislação e de Jurisprudência, ano 144.º, 2014/15.

- José Casalta Nabais, «O regime fiscal das PME», Cadernos de Justiça Tributária, nº 13, Julho – Setembro de 2016, p. 30 – 44.

- J. G. Xavier de Basto, IRS: Incidência Real e Determinação dos Rendimentos Líquidos, Coimbra Editora, 2007.

- Rui Morais, Apontamentos ao IRC, Almedina, 2007.

- Suzana Tavares da Silva e Marta Costa Santos, IVA. Notas sobre o Imposto sobre o Valor Acrescentado nas operações internas, FDUC / IJ, 2014.