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
Coordinator of the Post-Graduate Programs in Customs Law at Católica | Lisbon School of Law Lecturer of Tax and Customs Law on various masters and…