Conversations on Patriotism and Tax Exile with Adriano Moreira and Manuel Lopes Porto.

Conversations on Patriotism and Tax Exile
in the Library of the Faculty of Law of the University of Lisbon

Academic coordination: Ana Paula Dourado / Nuno Oliveira Garcia

On 15 April from 18:00 to 20:00, IDEFF will continue its Conversation Cycle on the theme of Patriotism and Tax Exile. This time, Professors Adriano Moreira Lopes and Manuel Porto will come and converse with us.

The last conversation in April takes place on the 29th, from 18:00 to 20:00, when Professors Rui Moura Ramos and Jorge Miranda will come and converse with us.

Given the present crisis in public finances, the financial rescue package and the fiscal measures taken (surcharges, progressivity, elimination of deductions, increased family taxation), we will talk and think with a select group of guests as to in what way and how much taxes are related and stem from the concept of Patriotism, and whether Tax Exile can be ethically or legally censored

Among other topics, we will consider whether fulfilling one's tax requirements is an aspect only to do with the cost/utility of the social contract - and nothing with one's Patria. Or whether more patriotic people are more faithful in fulfilling their tax requirements (with less tax evasion/avoidance); where at this present juncture, there is a national policy decision. If there is no national policy decision, who decides, and who is responsible for decisions. In such a context, what is the legitimacy of tax increases; whether any of these explanations justify the acceptance of the increased progressivity and surcharges in Portugal, and the increased overall tax burden and what are the tax limits on who is taxed and at what levels of taxation; If appeals regarding the payment of taxes are successful and whether times of war and times of bankruptcy are comparable; whether in a globalized world with many possibilities for Tax Exile a Patriotism tax should or could be a legitimate political banner in the relationship with the citizen-taxpayer and the relationship with the Law (both national and European Law) and/or effective; how can we judge the cases publicized by the media concerning entrepreneurs and taxpayers with high incomes exiled within the EU and outside the EU.

This is just the initial menu for the Topics for Conversation and each Participant is encouraged to reflect with us and the Guests on the topic under discussion.

The Panel of Guests for the Conversations includes distinguished academics and thinkers within Portuguese society, consisting of different generations and areas of knowledge:

Adriano Moreira (School of Social and Political Sciences), António Lobo Xavier (Coordinator of the ongoing reform of the IRC; lawyer), Jorge Miranda (Faculty of Law, University of Lisbon), J. Gomes Canotilho (Faculty of Law, University of Coimbra), José Tavares (School of Economics, New University of Lisbon), J. Pacheco Pereira (Historian and Political Scientist), Manuel Lopes Porto (Faculty of Law, University of Coimbra), Miguel Poiares Maduro (European University Institute, Florence; former Attorney General of the Court of Justice of the European Union); Rui Moura Ramos (Faculty of Law, University of Coimbra, former President of the Constitutional Court and a retired judge of the same court).
Hopefully you will be able to join us in these conversations, and we would appreciate it if you could share your network of contacts.

Enrolment and contacts: ideff@fd.ul.pt; carlasa@fd.ul.pt

Assistant: Carla Costa e Sá

IDEFF - Instituto de Direito Económico, Financeiro e Fiscal
ideff@fd.ul.pt | www.ideff.pt
Alameda da Universidade - Faculdade de Direito
1649-014 Lisboa, Portugal
+ 351 217 962 198 / + 351 961 497 070