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A tentativa constante e cada vez mais complexa por parte do contribuinte de diminuir a carga fiscal a que está sujeito, leva a que se crie no nosso ordenamento jurídico uma zona cinzenta que não se consubstancia nem num planeamento fiscal lícito nem num planeamento fiscal contra a lei, assumindo-se antes como uma prática de planeamento que contorna o espírito da lei e que leva a uma diminuição, indesejada, da receita pública. Neste sentido, propomo-nos a delimitar o planeamento fiscal que se situa na suprarreferida zona cinzenta, para, de seguida, analisarmos os vários meios de reação que a Autoridade Tributária tem ao seu dispor para o combater. É neste contexto que surge a Cláusula Geral Antiabuso que funcionará como a último ratio do sistema jurídico e que, devido ao seu caráter geral e indeterminado, poderá colocar em conflito vários interesses em que de um lado está o contribuinte e do outro a Autoridade Tributária. Assim, propomo-nos a estudar a aplicabilidade desta cláusula através do cumprimento dos seus requisitos e analisaremos a sua relação com as cláusulas específicas antiabuso de forma a percebermos como deverá reagir o ordenamento jurídico na circunstância de ocorrer uma interseção entre elas.
The permanent and increasingly complex attempt by the taxpayer to reduce the tax burden to which he is subject leads to the creation of a grey area in the legal system, that is not embodied in either a lawful tax planning or a tax planning against the law, but rather assumes itself as a planning practice that circumvents the spirit of the law and leads to the reduction of public revenue. The present dissertation aims to delimit the tax planning that is located in the above referred grey area and analyze the resources that the Tax Authority has at its disposal to combat it. In this context, emerges the General anti-abuse rule (GARR) that functions as the last ratio of the legal system and which due to its open and indeterminate nature may create conflicts of interests between taxpayers and Tax Authority. Therefore, we propose to study the applicability of the General anti-abuse rule through the compliance of its requirement and to analyze the relationship between the General anti-abuse rule and specific anti-abuse rules in order to understand how the legal system should react in the event of an intersection between both.
The permanent and increasingly complex attempt by the taxpayer to reduce the tax burden to which he is subject leads to the creation of a grey area in the legal system, that is not embodied in either a lawful tax planning or a tax planning against the law, but rather assumes itself as a planning practice that circumvents the spirit of the law and leads to the reduction of public revenue. The present dissertation aims to delimit the tax planning that is located in the above referred grey area and analyze the resources that the Tax Authority has at its disposal to combat it. In this context, emerges the General anti-abuse rule (GARR) that functions as the last ratio of the legal system and which due to its open and indeterminate nature may create conflicts of interests between taxpayers and Tax Authority. Therefore, we propose to study the applicability of the General anti-abuse rule through the compliance of its requirement and to analyze the relationship between the General anti-abuse rule and specific anti-abuse rules in order to understand how the legal system should react in the event of an intersection between both.
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Planeamento fiscal Elisão fiscal Cláusula geral antiabuso Cláusulas específicas antiabuso Tax planning Tax avoidance General anti-abuse rule Specific anti-abuse rules