Budget and Taxation in the European Union
Part of this Programme
European Studies and International Relations
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 6
Year | Type of course unit | Language
3 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
150 | 45
Code
ULHT450-7375
Recommended complementary curricular units
n/a
Prerequisites and co-requisites
n/a
Precedences
Não
Professional Internship
Não
Syllabus
I. Budget of the European Union II. The European Union's budget: general III. The Community budget and its relevance in the life of the European Union IV. The Community budget: characterization and functions V. Community budget: principles and rules VI. The budgetary procedure VII. Expenditure and revenue of the European Union VIII. The Multiannual Financial Framework IX. Brief analysis of the 2017 Budget X. Taxation of the European Union XI. Taxation of the European Union: generalities XII. Direct and Indirect Taxation. The relevance of VAT XIII. Administrative Cooperation and Taxation XIV. Community Funds XV. The Community Funds, financial instruments of EU regional policy XVI. Characterization and functions. XVII. Structural Funds reforms. The Cohesion Fund: institution and phases. XVIII. The Community Funds and Portugal.
Objectives
Understand the importance of knowledge inherent in the fiscal and fiscal phenomena and its evolution. Develop an attitude of reflection on the main issues related to the financing of the European Union, in particular as regards its own resources and means of financing its activity. Provide students with the knowledge they need to understand the Community Budget and its relevance in the life of the European Union. To make known the parameters that characterize Community taxation and to highlight the role of the Community Funds as financial instruments of the Union's regional and cohesion policy.
Knowledge, abilities and skills to be acquired
1. To help understand, interpret and apply Community rules of a budgetary, financial and fiscal nature in specific cases and to determine the legal consequences of the conduct in question, in view of this Community legal phenomenon. 2. To prepare students to perform various technical-financial and legal functions in European Union governing bodies, multinationals and supra and transnational organizations.
Teaching methodologies and assessment
1. To help understand, interpret and apply Community rules of a budgetary, financial and fiscal nature in specific cases and to determine the legal consequences of the conduct in question, in view of this Community legal phenomenon. 2. To prepare students to perform various technical-financial and legal functions in European Union governing bodies, multinationals and supra and transnational organizations.
References
Sousa, D. P. (2017). Finanças Públicas e Direito Financeiro. Lisboa: Quid Juris.
Ben, J. M. T. e Wattel, P. J. (2008). European Tax Law ( 5ª ed.). Wolters Kluwer International.
Cunha, P. N. (2006). A tributação direta na Jusrisprudência do Tribunal de Justiça das Comunuidades Europeias. Coimbra: Coimbra Editora.
Dourado A. P. e Borges R. P. (eds.) (2008). The Act Clair in EC Direct Tax Law. Amsterdam: IBFB.
Franco, A. S. (1994). Finanças Europeias: Introdução e Orçamento (Vol. I). Coimbra: Almedina.
Mota de Campos, J. L. e Mota de Campos, J. (2010). Manual de Direito Europeu. O sistema institucional, a ordem jurídica e o ordenamento económico da União Europeia. Coimbra: Coimbra Editora.
Porto, M. (2006). O Orçamento da União Europeia. As perspectivas financeiras para 2007-2013. Coimbra: Almedina.
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