1-Understand the objectives and importance of accounting.
2-Acquire the fundamental concepts and notions inherent in Accounting Information System.
3-Understanding the response to the accounting operations of the formation of entities and their cycles of activity (operating investing and financing.
4-Prepare the main financial statements.

1- Financial Accounting - Fundamentals

1.1. Accounting information
1.2. The Financial Accounting - fundamentals and concepts in
1.3. The Financial Accounting and Taxation

2. Accounting Standards
2.1. The accounting standards and their hierarchy.
2.2. The SNC - essentials
2.3. Financial statements (SNC)

3. The Balance Sheet - component analysis
3.1. Tangible assets
3.2. Intangibles
3.3. Non-current assets held for sale
3.4. Investment Properties
3.5. Investments in subsidiaries and associates
3.6. Inventories
3.7. Leases
3.8. Provisions and contingent liabilities

4. Special Operations
4.1. Government Grants
4.2. Equity
4.3 Other special operations

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of:
- An individual or group work - 30%;
- An individual test - 70% and a minimum score of 10 points.
The assessment is performed in two in two phases. 1st - the participant will be in the continuous evaluation system. 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

1. To be capable to identify and to analyse the equity capital main phases of the process of creation of a company;
2. To be capable to establish connection the diverse elements of the structure of finance of a commercial society;
3. To understand the process of elaboration and approval of the accounts and application of results.

1.The establishment of commercial society: social types; subscription and realization of capital; functions of capital.
2. The financing of the company by the shareholders
3. The approval of the accounts and the implementation of results
4. Conservation of capital

In addition to strict compliance with the program regulation, the periodical evaluation method requires a minimum class attendance of 60% and:
- An assignment (individual or in group) with a weight of 30%;
- An individual test, with a weight of 70% and a minimum grade of 10 points.
Alternatively, the final exam, similarly to phase two exams, will account for 100% of the final grade, disregarding the periodical assessment component.

1. Identify the different taxpayers and the amplitude of taxation
2. Qualifying income paid by companies and fit them into categories IRS

3. To publicize the retention obligations and liability to pay tax

1 - Personal incidence
Residents
Non-residents
2 - Tax base
Gross value of each income categories

Negative delimitation of statutary incidence
Tax benefits of each income categories
Deductions source
Category A
Category B
Category E
Category F
Category G
Category H
3 - Tax losses deduction
4 - Rates of IRS
5 - Deduction
6 - Payment

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of: An individual or group work - 30%; An individual test - 70% and a minimum score of 10 points.
The assessment is performed in two phases: 1st phase the participant will be in the continuous evaluation system. 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

On the end of the UC, the students should be able to:
OA1-Analyze the elements of the tax obligation based on law, jurisprudence and literature;
OA2-To identify the problems concerning the sources of tax law;
OA3-To utilize the rules of the interpretation and application of tax law;
OA4-To evaluate the effects of taxes from point of view of the State and the enterprises;
OA5- To identify the taxation administrative structure.
OA6- To identify each tax of portuguese tax system.

1. The tax obligation.
2. Taxes and other revenues.
3. Sources of tax law.
4. Interpretation of tax law.
5. Tax law in time.
6. Tax law in space.
7. Economic effects of taxes.
8. Administrative tax organization.
9. The Portuguese tax system.

Ongoing evaluation requires a minimal presence in 60% of the class time and includes the accomplishment of:
- An individual or group work - 30%;
- An individual test - 70% and a minimum score of 10 points.
The assessment is performed in two phases. 1st phase - The participant will be in the continuous evaluation system. 2nd phase - it corresponds to a final exam that will represent 100% of the final score obtained, in this case, it will not be considered the continuous evaluation result.

At the end of the course, students should
feel comfortable with:
1.Analyse the tax heavens and the main anti-avoidance measures/rules
2.Examine the Portuguese transfer pricing regime and the OECD guidelines
3.Present the Portuguese and European's legislation applicable to mergers, divisions, tranfers of assets and exchanges of shares

1. Fight against harmful tax competition
1.1. Tax heavens
1.2. Anti-avoidance measures/rules
2. Transfer Pricing
3. Mergers, divisions, transfers o assets and exchanges of shares

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of:
- An individual or group work - 20%;
- An individual test- 80% and a minimum score of 10 points.
The assessment is performed in two phases. In the 1st phase the participant will be in the continuous evaluation system. 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

Qualify the students to correctly understand and apply the wealth taxes.
Qualify the students on how to advise companies about the most efficient way of complying with the wealth taxes and obtain the correspondent tax exemptions.
Qualify the students to solve real tax exercises, especially in litigious situations

1 - Introduction. The property assessment's system in the Constitution of the Portuguese Republic
2 - Municipal Property Tax (IMI)
2.1. Incidence.
2.2. Assessment of the taxable amount. Tha assessment system
2.3. Taxes
2.4. Settlement
2.5. Payment
3 - The Real Estate Transfer Tax (IMT)
3.1. Real Incidence, namely:
3.1.1. Preliminary contracts of sale, and transmission of preliminary contracts;
3.1.2. Granting of an irrevocable power of attorney, and its subdelegations;
3.2. Exemptions
3.3. Taxable amount.
3.4. Taxes.
The Stamp Duty
1. - Introduction
2. Incidence
2.1. In free transfer of assets
2.2. Stamp Duty concerning urban real estate with high patrimonial value
2.3. The taxable person
3.Exemptions. In case of free transfer of assets; The several types of exemptions.
4.The tax base
4.1. In case of free transfer of assets
4.2. Other facts subject to taxes
5.The taxes
6.The settlement and payment of the tax

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of: An individual or group work - 20%; An individual test - 80% and a minimum score of 10 points.
The assessment is performed in two phases. In the 1st phase the participant will be in the continuous evaluation system. The 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

1.To be able to identify and to analyze the main phases of the VAT in the national context and in the European context.
2.To be able to understand the several types of operations, in terms of taxable persons, taxable transactions and place of taxable transactions
3.To analyse the different types of exemptions and his importance in the context of the amount of the tax.
4.To understand the deduction's mechanism, in special in what it concerns de mixed taxable persons, with special emphasis for the adjustment of deductions.
5.To understand the concepts related with VAT - Intra community operations and, in the practical plane, to apply the above concepts in an appropriate form

I- Introduction and general VAT's phases.
II- Taxable persons, taxable transactions and place of taxable transactions.
III- Exemptions.
IV- Deductions:proportional deduction and afectation system.
V- Adjustment of deductions
VI- Intra community operations
-Taxable persons, taxable transactions and place of taxable transactions.
-Chargeable event and chargeability.
-Exemptions, Taxable Amount and Rates.
-Distance sales

Ongoing evaluation requires a minimal presence in 60% of the class's time and includes the accomplishment of:An individual or group work - 35%; An individual test - 75% and a minimum score of 10 points.
The assessment is performed in two phases. The 1st phase the participant will be in the continuous evaluation system. The 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

At the end of UC students should be able to:

OA1. Explain the importance of knowing the main guarantees for taxpayers, relating to the procedure and process tax;
OA2. Describe the main means of defense;
OA3. Analyze and assess the applicable law, the doctrine of the tax administration and the case law more relevant, concerning tax procedure and process;
AO4: Characterizing the concept of tax offence and
differentiating between tax offence and administrative tax offences;
AO5: Knowing the rules governing the determination of criminal and civil liability, applicable to legal persons and its bodies and to natural persons;
AO6: Determining the relevance of the place and moment of the commission of the tax offence, knowing which are the respective statutory periods as well as the internal jurisdiction rules that apply;
AO7: Knowing the typology of tax crimes of of tax administrative offences as well as the applicable penalties and measures of clemency;

CP1. Taxpayers Guarantees in the context of the Portuguese Tax System;
CP2. Tax Process and Procedure: fundamental concepts.
CP3. Guarantees in Tax Procedure in in Tax Process
CP4. Tax Courts and Tax Arbitrage Courts
CP5. Concept of tax offence e types of tax offences
1. Penalties: Imprisonment, fine, penalty and other additional penalties
2 Typology of crimes e typology of tax administrative offences
3. Measures of clemency: stay of execution of the sentence and special mitigation of the sentence, stay of execution
4. Terms of limitation and suspension of criminal procedure and limitation of the tax administrative procedure and other additional penalties
5.Criminal and civil liability of natural persons
CP6. Criminal tax proceedings
CP7. Tax administrative proceedings.

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of: An individual or group work - 30%; An individual test - 70% and a minimum score of 10 points.
The assessment is performed in two phases. 1st phase the participant will be in the continuous evaluation system. The 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.

1. Allow the participants to work with Social Security legislation and understand its evolution
2. Give the participants the necessary tools and skills to work the social security subjects and apply the national and international legislation to specific situations

1. Social Security System
Principles: Bases of the Social Security System, Social Security System;
2. Social Security Social Security System - Contribution schemes
General rules for the definition of regimes; Compliance with the general regime for employees; Admission of workers and registration of employers: Specific groups of workers; Contributory relationship in the general scheme of employees; Contributory tax base; Declaration of remunerations; Compliance with the contributory obligation; Self-employed regime, Contracting entities
3 Exemption from paying contributions for young people looking for their first job, long-term unemployed and very long-term unemployed.
4. Non-compliance with the contributory relationship and sanctioning regime

Without prejudice to strict compliance with the program regulations, continuous assessment requires a minimum presence in 60% of classes and includes:
- A work, which may be group work, with a weighting of 40%;
- An individual test, with a weighting of 60% and a minimum grade of 10 points.
Assessment in 1st and 2nd seasons - completion of a final exam that will represent 100% of the final grade obtained, disregarding the component of continuous assessment

Provide the domain of matters relating to the incidence and taxation of non-resident corporate income tax;
Further study the process of determining the taxable income and the tax calculation process;
Analyze the fundamentals and advantages relating the taxation of groups of companies.

1. Introduction to corporate taxation: incidence subjective and objective extension of the obligation of the tax and the tax transparency regime
2. The determination of taxable income
3. Tax Calculation procedure
4. The special taxation of groups of companies
5.Financial operations and investment

Ongoing evaluation requires a minimal presence in 60% of the classes time and includes the accomplishment of: An individual or group work - 50%; An individual test - 50% and a minimum score of 10 points.
The assessment is performed in two phases. The 1st phase the participant will be in the continuous evaluation system. The 2nd phase it corresponds to a final exam that will represent 100% of the final score obtained, in this case it will not be considered the continuous evaluation result.