Class Budget and Taxation in the European Union

  • Presentation


    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.


  • Code


  • Syllabus


    I - Introduction
    1. Public Finance – concept. Public revenue and expenditure
    2. State budget as a financial instrument

    II – EU Budget
    1. Main income and expenses
    2. EU budget – characteristics, functions, principles and budgetary rules
    3. European Court of Auditors

    III – Influence of the DUE in the Portuguese legal and financial order
    1. Stability and Growth
    2. Instruments for controlling budgetary discipline by the Member States
    IV - EU Taxation
    1. Evolution of European fiscal integration
    2. Direct and indirect taxation
    The. Harmonization process and principles of the European VAT system
    3. State aid of a fiscal nature

    V – Internationalization, integration and economic and financial globalization
    1. Internationalization of tax relations and foreign tax policy
    2. Problems resulting from economic and financial globalization
    3. Tax and Customs Authority in the management of the EU's external border

  • Objectives


    Provide students with relevant knowledge in terms of the European Union's budget process and the definition of public policies in the European Union, through the construction of the EU budget. In turn, instilling in students the indispensability of knowledge of European Union taxation and the various attempts at harmonisation, some achieved, others blocked, and the underlying reasons (political, legal - European Union law -, among others).



  • Teaching methodologies and assessment

    Teaching methodologies and assessment

    The (innovative) teaching methodologies consist of:
    Exposition of the syllabus of the Curricular Unit, as well as presentation of themes by the teacher for analysis, interpretation and discussion in the classroom, in order to verify that the teachings transmitted and study are being well guided and implemented.
    Continuous assessment has a weighting of 100%, divided into:
    One (1) written test, with a weighting of 45%;
    Presentation and discussion of group work of 2 students, on one of the themes of the Program, with a weighting of 45%,
    The remaining 10% are based on participation and the quality of interventions in classes.
    The final exam will be in accordance with the UL Assessment Regulations (100% grading).

  • References


     - 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: Wolters Kluwer 3 Coimbra editora, 2010.

     - RAPOSO, Ana Paula e BARROSO, Nuno – Desafios tributários. Porto: VidaEconómica, 2015.

     - SOUSA, Domingos Pereira – Finanças Públicas e Direito Financeiro. Lisboa: Quid Juris, 2017.

     - XAVIER, Alberto – Direito Tributário Internacional. 2.ª edição atualizada (reimpressão 2022). Coimbra: Almedina, 2022.

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