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Inventory Procedure and Tax Effects 2017/2018

  • 5 ECTS
  • Taught in Portuguese
  • Continuous Assessment

Objectives

This course, as a final course year of discipline, aims to make the Law of the theoretical and practical symbiosis noun and related adjective want with the Right Inventory of Procedure, either with the Tax Law, interconnected with the knowledge acquired in other subjects and with this they are inextricably linked, namely the Law of Succession, Family and Tax Law.
At the end of the semester the student must be able to:
1 - Identify, interpret, learn and distinguish all the conceptualization inherent to:
1.1 - Inventory Process;
1.2 - Tax effects of this process;
2 - Know how to lay out all procedures relating to:
2.1 - Inventory Process;
2.2 - Tax effects of this process.

Recommended Prerequisites

1. Law of Succession;
2. Family Law;
3. Tax Law I.

Teaching Metodology

Theoretical and practical lessons - Starting from the premise that we are in a discipline that will add legal knowledge already sedimented in other disciplines, integrating them and consolidating them far between, and strengthened with new legal content that will now complement a very specific aspect, classes will take place in two distinct and interrelated lines:
1 - First part of the class - Oral presentation of legal theory (legislation, doctrine and jurisprudence);
2 - Second part of the class - Solving practical cases in which it interconnects with hypothetical situations or presented by the teacher or by the students, with the ultimate aim that there is a perfect consolidation of legal theory and, if possible, with an interconnection with shares processes (uncharacterized, of course, your personal identifying elements).
The aim is to know one added the know-how.

Body of Work

I- General
1- inventory functions
2. The opening of the succession
3- Heritage Acceptance
3.1- Simple
3.2 The inventory benefit
4- Repudiation of inheritance and its consequences
II Inventory
1. General Provisions
2. Heritage Administration
3. Statements of head-to-double and opposition of interested
4. Relationship goods
5. interested Conference
6. Evaluation of goods and bids
7. Sharing
8. Amendment and cancellation of shares
9. Sharing and additional resources
10. Shares of goods in some special cases
III- Tax Aspects
1. The tax Succession
1.1 Interconnection with the inventory process
2. Personality and the inheritance tax capacity
3. The entry of free transfers mortis causa the Stamp Duty
4. The connection of transmissions mortis cause with other taxes
4.1 Municipal Tax on Property Transfer
4.2 Property Tax
4.3 Taxes on Income and Collective Singles
4.5 Tax Benefits

Recommended Bibliography

- SÁ, Domingos Silva Carvalho - Do Inventário 2014 - Descrever, Avaliar e Partir - Editora: Almedina - 7.ª Edição Revista e Atualizada - Ano de 2014;
• João Queiroga Chaves, Inheritance and Shares - Donations and wills - Year 2013 - Lisbon - Publisher Quid Juris - 4th Edition - ISBN: 9789727246465;
• Hélder Martins Leitão - From inventory - the initial application to the ratification decision of sharing - Year 2009 - Porto - Publisher: Adams & Piglet - 11th Edition - ISBN: 9789727491803;
• Carlos Rodrigues, António Oliveira, Nuno Miranda - Property taxation - 2008 - Porto - Publisher: Economic Life -2.ª Edition;
• LEGAL PROCESS OF INVENTORY SYSTEM - Law No. 23/2013 of 05 March; Documentation and Comparative Law Office - Attorney General's Office - http://www.gddc.pt/default.

Complementary Bibliography

• Carla Câmara, Carlos Castelo Branco, João Correia, Sergio Castanheira - Legal Regime of this procedure - Annotated - Publisher: Almedina - Year: 2013 - ISBN: 9789724053967.
• Pamplona Carlos Corte-Real and José Silva Pereira - Family Law - Topics for critical reflection - 2008 - FDFA Lisbon;
• Campos Diogo Leite - Right Lessons of Family and Inheritance - Year 1990 - Coimbra - Almedina;
• João António Lopes Cardoso, Augusto Lopes Cardoso - Shares Judicial - Volume I - Year: 2006 - Coimbra - Almedina;
• João Lopes Cardoso - Shares Judicial - Volume II - Year: 2008 - Coimbra - Publisher: Almedina;
• João Lopes Cardoso - Shares Judicial - Volume III - Year: 1991 - Coimbra - Publisher: Almedina;
• Luis A. Carvalho Fernandes - Right Lessons Succession - 2008 - Lisbon - Quid Juris;
• Maria Paula Gouveia Andrade - Law Practice Succession - Theoretical Issues resolved and hypotheses - 2008 - Lisbon - Quid Juris;

Weekly Planning

1st WEEK
PRESENTATION.
I. General considerations of the course program.
II. bibliographical information
III. Considerations on the teaching methodology

2nd WEEK
I - GENERAL:
1 - inventory functions;
2 - The opening of the succession;
Development of practical exercises with the exposed area.

3rd WEEK
3 - Heritage Acceptance:
3.1 - Simple;
3.2 - Inventory benefit;
4 - Repudiation of inheritance and its consequences;
Development of practical exercises with the exposed area.

4th WEEK
II - INVENTORY:
1. General Provisions
Development of practical exercises with the exposed area.

5th WEEK
2. Heritage Administration;
3. Statements of head-to-double and opposition of stakeholders;
4. Relationship of goods;
5. interested Conference;
Development of practical exercises with the exposed area.

6th Week
6. Evaluation of goods and bids;
Development of practical exercises with the exposed area.

7. th WEEK
7. Sharing;
Development of practical exercises with the exposed area.

8th WEEK
8. Amendment and cancellation of shares;
9. Sharing and additional resources;
Development of practical exercises with the exposed area.

9th WEEK
10. Shares of goods in some special cases;
Development of practical exercises with the exposed area.

10th WEEK
1ST TEST ACHIEVEMENT

11th WEEK
III TAX ASPECTS:
1. The tax Succession:
1.1 Interconnection with the inventory process;
1.2 Personality and tax capacity of the inheritance;
Development of practical exercises with the exposed area.

12th WEEK
2. The entry of free transfers mortis causa the Stamp Duty - IS;
Development of practical exercises with the exposed area.

13th WEEK
3. The interconnection of free transfers mortis causa against other taxes:
i. Municipal tax Property Transfer - IMT;
ii. Council Tax - IMI;
Development of practical exercises with the exposed area.

14th WEEK
iii. Tax revenue People Collective - IRC;
iv. Tax Income of Individuals - IRS;
v. Tax Benefits
Development of practical exercises with the exposed area.

15th WEEK
2ND TEST ACHIEVEMENT.

Demonstration of the syllabus coherence with the curricular unit's objectives

The cohesion between program content of this Course with its objectives is evidenced by the following relationship: For students to achieve the objectives set out in paragraph 1 - Identify, interpret, learn and distinguish all the conceptualization inherent in item 1.1 - Process inventory and point 2 - Know how to lay out the whole procedure with regard to item 2.1 - Process inventory, insert the set syllabus of integrated items in Sections I and II\-\-Generalidades this. For students to achieve the objectives set out in paragraph 1 - Identify, interpret, learn and distinguish all the conceptualization inherent in item 1.2 - Tax effects of this process and point 2 - Know how to lay out the whole procedure relatively item 2.2 - Process Tax Effects inventory, insert the set syllabus of integrated items in Section III tax Aspects.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

Evidence of adequate teaching methods to the objectives stand out for: 1.Use the first part of the class of the method of "Lectures of legal theory (legislation, doctrine and jurisprudence)", which allows the student be able at the end to identify, interpret, learn and distinguish all the conceptualization inherent in the "Process inventory "and" Fiscal Effects of inventory Process "; 2.Use the second part of the class of "Resolution of practical cases" with the interconnection or hypothetical situations presented by the teacher or by the students, so there is a perfect consolidation of the theory and legal practice and, if possible, with an interconnection with processes shares, allows the student at the end has acquired the expertise to know lay out all procedures regarding the "process of inventory" and "Fiscal Effects of inventory Process".

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Analytical and synthetic skillsYesYes
Ethical and responsible behaviourYesYes
Written and verbal communications skillsYesYes
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