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Abstract(s)
A presente dissertação tem por objeto de estudo a tributação dos grupos de sociedades numa perspetiva transnacional, focando-se no problema da dedução dos prejuízos transfronteiriços incorridos por sociedades pertencentes a um grupo.
Reconhecendo a importância do papel do Tribunal de Justiça da União Europeia na proteção e promoção das liberdades fundamentais e no funcionamento do mercado único, centra-se a análise na evolução das decisões jurisprudenciais em matéria da dedução dos prejuízos, com o objetivo de determinar qual a linha de raciocínio seguida pelo Tribunal de Justiça da União Europeia e de que forma compatibiliza as diretrizes europeias com as soberanias dos Estados em matéria fiscal.
Assim, através de uma perspetiva crítica do acórdão Marks & Spencer e das posteriores concretizações desta decisão, sublinham-se as questões que continuam por responder e alternativas à solução apresentada pelo Tribunal.
This present research discusses taxation of corporate groups in a transnational perspective, mainly focusing on the problem of tax loss deduction incurred by a company that is part of a group. Recognizing that the Court of Justice of the European Union has an important role regarding the protection and the promotion of fundamentals rights, as well as, the wellbeing of the Global Market, we will concentrate our analysis on the various decisions that are made by the referred court, taking in to account the evolution of those decisions concerning tax loss deduction. The aim is to try and understand the line of reasoning of the Court of Justice of the European Union as well as the way that the European guidelines and Member States tax authority are balanced. Therefore, through the critical perspective of the decision of Marks & Spencer and following developments of the alluded decision, we highlight the queries that still aren´t answered, as well as the alternative solutions that are presented
This present research discusses taxation of corporate groups in a transnational perspective, mainly focusing on the problem of tax loss deduction incurred by a company that is part of a group. Recognizing that the Court of Justice of the European Union has an important role regarding the protection and the promotion of fundamentals rights, as well as, the wellbeing of the Global Market, we will concentrate our analysis on the various decisions that are made by the referred court, taking in to account the evolution of those decisions concerning tax loss deduction. The aim is to try and understand the line of reasoning of the Court of Justice of the European Union as well as the way that the European guidelines and Member States tax authority are balanced. Therefore, through the critical perspective of the decision of Marks & Spencer and following developments of the alluded decision, we highlight the queries that still aren´t answered, as well as the alternative solutions that are presented
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Keywords
Prejuízos fiscais Liberdade de estabelecimento Marks & Spencer Comissão vs. Reino Unido Tax losses Freedom of establishment Commission vs.UK