Overall objectives:

This course unit aims to raise students? awareness of the tax system in Portugal and to equip them with a minimum set of knowledge in tax management at the level of commercial companies.

Objectives:

• Apply the concepts relating to the rules on the place of supply of VAT-taxable transactions, the reverse charge mechanism and the simplification mechanism in intra-Community transactions;

• Identify the different special VAT regimes;

• Characterise the specific taxation regimes on the consumption of certain goods;

• Understand and apply the rules of Personal Income Tax (IRS), namely with regard to the taxation of benefits in kind and the taxation of financial instruments;

• Apply specific regulations relating to the timing of taxable profit;

• Acquire detailed knowledge of the rules that can be used to minimise tax effects, as well as the defensive tax rules currently in force;

• Identify the tax incentives and benefits available to companies;

• Test knowledge through the resolution of practical cases, taking into account the rapid legislative changes in this area;

• Gain detailed knowledge of the dynamics of IMI (Municipal Property Tax), IMT (Municipal Real Estate Transfer Tax), Stamp Duty, Corporate Income Tax (IRC) and VAT, in order to frame the options facing the company;

• Complete the relevant tax forms and returns.

Syllabus:

1 ? General Analysis of the Portuguese Tax System
1.1 ? Introduction
1.2 ? Taxes in the State Budgets
1.3 ? Tax Management, Evasion and Tax Fraud
1.4 ? Tax Benefits

2 ? Taxes on Property
2.1 ? IMI ? Municipal Property Tax
2.2 ? IMT ? Municipal Tax on Onerous Transfers of Real Estate
2.3 ? Stamp Duty
2.4 ? Tax Benefits

3 ? Value Added Tax (VAT)
3.1 ? Tax Harmonisation
3.2 ? Tax Updates
3.3 ? Special and Particular Schemes
3.4 ? Completion of the Periodic Return and the Recapitulative Statement

4 ? Excise Duties (IEC ? Special Consumption Taxes)

5 ? Personal Income Tax (IRS)
5.1 ? Tax Updates
5.2 ? Taxation and Calculation of Benefits in Kind
5.3 ? Taxation of Financial Instruments

6 ? Corporate Income Tax (IRC)
6.1 ? Tax Harmonisation
6.2 ? Tax Updates
6.3 ? Special Tax Regime for Corporate Groups
6.4 ? Corporate Transformations
6.5 ? Mergers and Demergers of Companies
6.6 ? Liquidation of Companies
6.7 ? Tax Benefits
6.8 ? Completion of Form 22 Return
6.9 ? Divergence between Accounting and Taxation ? Deferred Taxes

7 ? Taxpayers? Guarantees and Tax Offences
7.1 ? General Guarantees of Taxpayers
7.2 ? Procedural and Processual Guarantees of Taxpayers
7.3 ? Tax Offences

Literature/Sources:

- Carlos, Américo Brás; Abreu, Irene Antunes; Durão, João Ribeiro e Pimenta, Maria Emília; "Guia dos
Impostosem Portugal - 2019", Maio 2019, Quid Juris.- Pinheiro Pinto, José Alberto; "Fiscalidade", 5ª Edição, Areal
Editores.- Freitas Pereira, Manuel Henrique; "Fiscalidade", 5ª Edição, 2016, Almedina.- Nabais, José Casalta; ?
Direito Fiscal?, 11ª Edição, janeiro 2021, Almedina.- Ramos, João Manuel; Fortuna, Manuel de Deus; Barros,
Victor Maurílio Silva; "Tributação: Sistema Fiscal daMadeira", 2009; Edição dos Autores.

Assesssment methods and criteria:

Assessment:
Two continuous assessments/exams will be held, each with a weight of 50%.
There is no minimum grade requirement.
The resit exam will cover 100% of the syllabus.

Dates of the assessments:
? 1st Assessment: 10/11/2025
? 2nd Assessment: 05/01/2026

The exams will consist mainly of multiple-choice questions (4 options).
Only the consultation of legislation, namely the Tax Codes, will be permitted (without any writing: notes, cross-references or comments) and the use of a scientific calculator.

The use of any communication device or IT equipment, namely mobile phones, personal computers and others, will not be permitted.