Consumption Taxes

2.5 ECTs / 12h / Portuguese

This seminar analyses the very particular regime of taxes on alcohol and alcoholic beverages, on petroleum and energy products and manufactured tobacco, harmonised by EU Law.  Beginning with the Excide Duties Code, the seminar seeks to answer frequently asked questions by economic players that produce, possess, store or market goods subject to Excise Duties. Students analyse the procedures and formalities for distributing and introducing consumer goods subject to Excise Duties, as well as for settling and paying the tax, because it is one of the areas with the greatest litigation potential for tax practitioners.

Faculty

Invited Lecturer
Lecturer in Excise Duties and Customs in the Post-Graduate Qualifications and Master’s Degree. Teaching Assistant for Tax Law in the Undergraduate Degree of…