Costa, Eva Dias

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Costa

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Eva Dias

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Eva Dias Costa

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With over 25 years of experience as a lawyer and a scholar, I am an Associate Professor at Universidade Portucalense (UPT), where I teach and research in tax law and bioethics. My work explores the legal, ethical, and social implications of biotechnology, health care, and human rights and how they interact with tax systems and public policies. I am a member of the Board of the Pluridisciplinary Center of Bioethics at the Faculty of Medicine of the University of Porto and of the Ethics Committee of Lapa Hospital, in Porto. I hold a Post-Doc Course degree in Bioethics from Faculdade de Medicina da Universidade do Porto, a PhD in Tax Law from UPT, an LLM in Law from Universidade Católica Portuguesa, and a JD from the same institution. I am also a member of Grupo Pentágono Saúde's advisory board, an independent European Commission expert, and a practising lawyer since 1996. I have been an arbitrator in tax matter at CAAD, authored multiple publications and presented at various conferences on topics related to my areas of expertise. I am passionate about advancing knowledge, promoting justice, and fostering dialogue in interdisciplinary fields.

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IJP - Instituto Jurídico Portucalense
O Instituto Jurídico Portucalense (IJP) é um centro de investigação em ciências jurídicas que tem como objetivo principal promover, apoiar e divulgar a investigação científica nessa área do saber produzida na Universidade Portucalense e nos Institutos Politécnicos de Leiria e de Lisboa, suas parceiras estratégicas.

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  • PublicaçãoAcesso Aberto
    Hydroelectric dams sale by EDP: A case study on taxation, governance and sustainable development
    2024-04-12 - Costa, Eva Dias; Pinho, Micaela; Preto, Diana
    The tax burden on citizens and businesses increases 1.1% between 2021 and 2022, reaching 36.4% of the GNP in 2022. During this period, revenue from direct taxes, particularly those levied on the income of individuals (IRS), and companies (IRC) grew, respectively, 12.8% and 59.6% (INE, 2023). About revenue from indirect taxes, especially those arising from value-added tax (IVA), real state transfers tax (IMT), municipal property tax (IMI) and stamp tax (Imposto de Selo), it increases by 18.1%, 26.3%, 0.8% and 6.6% respectively. Indeed, the property taxes - real estate transfer tax, municipal property tax and stamp tax - represented 4.5%, 4.4% and 5% of the 2022 total indirect taxes (INE, 2023). Portugal is the fifteenth country with the highest tax burden among OECD member countries (OECD, 2023).