Class Budget and Taxation in the European Union

This Curricular Unit absorbs several themes. From the Constitution of the Portuguese Republic (Economic constitution), which identifies the framework of the Portuguese State budget and its financial framework. Expanding its scope, it enters the European Union by identifying the Public Finances of the EU and the development of each of its parts, with a focus on applicable principles and instruments of budgetary control by the Member States. In EU taxation, indirect taxation and its harmonizing characteristics assume particular importance. Finally, the questions that arise with the globalization of the economy, since these students, along with European Studies, develop their knowledge in the area of International Relations.

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I. Introduction a. Public Finance: introductory concepts. Public revenue and expenditure b. The State Budget as the main financial instrument of public policies II. The European Union Budget a. EU income and expenditure b. Budget principles and rules c. Institutions III. European principles and rules and the Portuguese legal-financial order a. Introduction to Economic and Monetary Union b. Budgetary principles  c. Control and discipline of national public finances IV. European Union Taxation a. European Fiscal Integration b. Direct and indirect taxation c. State aid V. Internationalization and economic-financial globalization a. Internationalization of tax relations and foreign tax policy b. Economic-financial globalization: institutions and constraints

Content of the syllabus is explained in the classroom by the Professor, together with discussion under the "inverted classroom" method. Grading (100%): a. 1 (one) written test, 45%; b. Group work (two students) covering one of the fields of the syllabus, to be presented and discussed in the classroom (45%); c. Interventions (and quality thereof) in the classroom (10%) Final exam to take place in accordance with the Evaluation Regulation (100%)

CATARINO, João Ricardo e BRANCO, Vasco (coord.), "Lições de Fiscalidade - Fiscalidade Internacional", Vol. II, Coimbra: Almedina, 2015 DOURADO, Ana Paula, Lições de Direito Fiscal Europeu - Tributação Direta, Coimbra: Coimbra Editora, 2010 RAPOSO, Ana Paula, BARROSO, Nuno, Desafios Tributários, Porto: VIda Económica, 2015 SOUSA, Domingos Pereira de, Finanças Públicas e Direito Financeiro, Lisboa: Quid Iuris, 2017 XAVIER, Alberto, DIreito TRibutário Internacional, 2.ª edição (reimp. 2022), Coimbra: Almedina, 2022