Local Taxation

2.5 ECTs / 12h / Portuguese

This seminar looks at the phenomenon of local tax from its prerequisites to its implementation. Students begin by taking an in-depth look at local taxation powers in terms of levies and taxes, under the Portuguese Constitution, the Local Authority and Intermunicipal Entity Financial Regime and the Local Authority General Tax Regime. Specifically, students study the main municipal taxes - the municipal surtax, the Municipal Tax on the Transfer of Property for Consideration (IMT) and Municipal Tax over Property (IMI) - and local council powers as regards Personal Income Tax and other State taxes.


Teaching Assistant
Coordinator and Lecturer at Católica | Lisbon School of Law’s Tax Post-Graduate Qualifications, where he is a Teaching Assistant and is pursuing his Doctoral…