Class Budget and Taxation in the European Union

This Curricular unit covers several subjects at the intersection of European Union Law and National law, from a public finance and tax law perspective. From the Constitution of the Portuguese Republic, which identifies the framework of Portugal's state budget and its legal framework, as well as the fundamental principles of taxation. Broadening its scope, it delves into European Union Law, identifying the Union's public finances and the development of each of its components, with a focus on applicable principles and the instruments of budgetary control by the Member States. In Union Taxation, indirect taxation and its harmonization characteristics are particularly important. Finally, it adresses the issues arising from the globalization of the economy, as these students, alongside 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 Policy II. The European Union Budget a. European Union Revenue and Expenditure b. Budgetary Principles and Rules c. Institutions III. European Principles and Rules and the Portuguese Legal and Financial Order a. Introduction to the Economic and Monetary Union b. Budgetary Principles c. Control and Discipline of National Public Finances IV. Taxation in the European Union a. European Fiscal Integration b. Direct and Indirect Taxation c. State Aid V. Internationalization and Economic and Financial Globalization a. Internationalization of Tax Relations and External Fiscal Policy b. Economic and Financial Globalization: Institutions and Conditions    

Content of the syllabus is explained in the classroom by the professor, together with discussions under the "inverted classroom" method. Grading: a. 1 written test (45%); b. 1 group wourk, coverning one of the fields of the syllabus, to be presented and discussed in the classroom (45%); c. oral interventions (10%) Final exam to take place in accordance with the Evaluation Regulation in place.  

Gonçalves, José Renato, Finanças Públicas Portuguesas e Europeias - As Novas Regras Orçamentais, Almedina, Coimbra, 2024 Pereira de Sousa, Domingos, Direito Fiscal e Processo Tributário, Lisboa, Edições Universitárias Lusófonas, 2022 Pereira de Sousa, Domingos, Finanças Públicas e Direito Financeiro, Voll I e II, Lisboa, Quid Iuris, 2017 Catarino, João Ricardo e Branco, Vasco, Lições de Fiscalidade – Fiscalidade Internacional, Vol. II, Coimbra, 2015 Dourado, Ana Paula, Lições de Direito Fiscal Europeu – Tributação Direta, Coimbra, Coimbra Editora, 2010