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Presentation
Presentation
This curricular unit allows an understanding of the Portuguese tax system structure and its basic principles. The contents discussed allows to adquire knowledge about the legal-tax relationship, guarantees and obligations. The study of the tax codes will contribute to the understanding of the incidence of the various types of taxes, as well as its calculation
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-22793
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
The taxation of foreign operations. VAT: Characterization of imports, exports, acquisitions and intra-Community transfers of goods taxation. Special schemes established by the RITI. Rules on location of services. Example of some fraud schemes in the VAT taxation of foreign operations. Summary overview in other countries. Applicable case law.
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Objectives
Objectives
The main objective is for students to develop skills that enable them, conceptually, to understand the indirect taxation of international operations, knowing first of all to frame the operation in terms of objective and subjective incidence, but especially in terms of its location. With the involvement of the students, it is also intended to analyze the overview of taxation in their countries of origin, making the respective comparison with the prevailing framework in Portugal.
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Teaching methodologies and assessment
Teaching methodologies and assessment
The analysis of relevant jurisprudence, whether national or community, is included, depending on the topics discussed
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References
References
Catarino, João Ricardo (2012), Lições de Finanças Públicas Europeias. Coimbra, Almedina. Dourado, Ana Paula (2010), Lições de Direito Fiscal Europeu ¿ Tributação direta. Coimbra, Coimbra Editora. Nabais, José Casalta (2013), Direito Fiscal. Coimbra, Almedina. Pereira, Manuel Freitas (2013), Direito Tributário Internacional. Coimbra, Almedina. Xavier, Alberto (2018), Direito Tributário Internacional. Coimbra, Almedina. Palma, Clotilde Celorico (2009), Introdução ao Impostos sobre o Valor Acrescentado. IDEFF, Almedina. Códigos do IVA e RITI
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Office Hours
Office Hours
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Mobility
Mobility
No
