Conversations on Patriotism and Tax Exile with Rui Mora Ramos and Jorge Miranda

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 29 April from 18:00 to 20:00, IDEFF will continue its Conversation Cycle on the theme of Patriotism and Tax Exile. This time, Professors Rui Moura Ramos and Jorge Miranda will come and discuss Patriotism and Tax Exile in the light of the constitutional requirements concerning the taxation of individuals and families, as well as in the light of the recent judgment No. 187/2013 of the Constitutional Court.

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 has been 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 (Institute of Social and Political Sciences), António Lobo Xavier (Coordinator of the ongoing IRC reform; lawyer), Artur Santos Silva (Chairman of the Board of Directors of the Gulbenkian) Jorge Miranda (Faculty of Law, University of Lisbon), J. Gomes Canotilho (Faculty of Law, University of Coimbra), José Tavares (Faculty 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 of 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