Budget and Taxation in the European Union

Presentation

To understand the importance of knowledge inherent to the community budgetary and fiscal phenomenon and its evolution.
Develop an attitude of reflection on key issues related to EU funding
European Union, in particular with regard to its own resources and means of financing its activities.
Provide students with the knowledge indispensable to understanding the Community budget and its relevance
In the life of the European Union. To make known the parameters characterizing Community taxation and to highlight the
The role of Community funds as financial instruments for the Union's regional and cohesion policy.
 

Part of this Programme

European Studies and International Relations

Level of Qualification|Semesters|ECTS

| Semestral | 6

Year | Type of course unit | Language

3 |Mandatory |Português

Code

ULHT450-7375

Recommended complementary curricular units

EUROPEAN LAW

CONSTITUTION THEORY AND CONSTITUTIONAL LAW

Prerequisites and co-requisites

n/a

Professional Internship

Não

Syllabus

I. Budget of the European Union
II. The budget of the European Union: 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 revenues of the European Union
VIII. The multiannual financial framework
IX. Brief review 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 the regional policy of the EU
XVI. Characterization and functions.
XVII. Structural Fund reforms. The Cohesion Fund: institution and phases.
XVIII. The Community funds and Portugal.

Objectives

1. Help to understand, interpret and implement Community rules of a budgetary, financial and fiscal nature to
Concrete cases and to determine the legal consequences of the behaviour in question, in a can view of this
Community legal phenomenon.
2. Prepare students to perform various technical-financial and legal functions in organs of
Governance of the European Union, multinational corporations and above and transnational organisations.

Teaching methodologies and assessment

A. Expositional, through the presentation of fundamental theoretical concepts with the use of exemplifications.
B. Participatory, through analysis, discussion and resolution of application exercises and study cases.
C. Activates, by conducting tests, individual tokens and group work.
D. Self-study, through the student's autonomous work.
Continuous evaluation: (only for students with a minimum of 75% attendance)
-Realization of two works (with power of 35% each)
-Realization of a written test (weighting 30%)
1st and 2nd seasons: Final exam (100%)
Important note: After 20 minutes of the entry of the teacher in the classroom, the student's call and respective
Marking of the lack/absence of the same. Not allowed to enter the classroom after this period.
Important note: The use of mobile phones is not allowed in the classroom

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.

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