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Abstract(s)
A presente dissertação possui como una finalidade a análise intensiva e reflexiva sobre a aplicação da Cláusula Geral Anti-abuso pela jurisprudência nacional. Deste modo, pretendemos não só demonstrar a evolução da mesma ao longo dos seus 18 anos de existência, como apontar os principais pontos de convergência existentes na jurisprudência portuguesa e respectiva implicância que tais consequências poderão vir a suscitar na relação jurídica Administração Tributária e Aduaneira e contribuinte. Essencialmente importa compreender se a autoridade tributária se encontra, efetivamente, a desenvolver o seu papel justo, eficiente, racional e coerente na utilização dos recursos públicos e, assim, na aplicação da lei, ou simplesmente demonstra uma atitude obsessiva e desproporcional face à atuação do sujeito passivo. Todavia, é evidente que, perante as constantes e, muitas vezes, impercetíveis inovações no âmbito da engenharia fiscal desenvolvidas pela suposta parte mais fraca da relação jurídica (diga-se o contribuinte) levam a uma abordagem quase esquizofrénica por parte das autoridades fiscais, pelo que não pretendemos defender uma e outra parte, mas realizar um balanço realista da aplicação da norma. Ademais, vislumbra-se uma abordagem essencialmente jurisprudencial (não excluindo de todo algumas observações sobre a atuação prévia administrativista) com vista ao esclarecimento de algumas questões face ao insistente conflito litigioso numa temática em que o cerne não é resoluto, mas implicativo.
The following academic project has the main purpose of conducting an intense and in depht analysis of General Anti-Avoidance Rule case laws. Even though this anti-abuse rule has been in existence for 18 years in our legal system, it is crucial to identify not only some of its problems as argued by Portuguese jurisprudence, but also its consequences, which might be relevant for taxpayers (or taxable organizations) and their relationship with the tax authorities. Essentially, we must understand if the tax authorities are effectively developing a fair, efficient, rational and coherent role in the application of law or, alternatively, merely displaying an aggressive, widespread and disproportionate behavior with regards to tax payers. In spite of this massive action by the authorities, GAAR is still considered to be the most efficient resource to deal with the economic innovations constantly introduced by the taxpayers, who are seen as the weaker part of the relationship, even with itself formal enforcement problems. Furthermore, it is indeed essential to reflect on its effectiveness as a preventive rule (making reference to certain contradictory academic opinions, in order to clarify some of the rule’s non-explained content) and prove that the current solution may not be viable.
The following academic project has the main purpose of conducting an intense and in depht analysis of General Anti-Avoidance Rule case laws. Even though this anti-abuse rule has been in existence for 18 years in our legal system, it is crucial to identify not only some of its problems as argued by Portuguese jurisprudence, but also its consequences, which might be relevant for taxpayers (or taxable organizations) and their relationship with the tax authorities. Essentially, we must understand if the tax authorities are effectively developing a fair, efficient, rational and coherent role in the application of law or, alternatively, merely displaying an aggressive, widespread and disproportionate behavior with regards to tax payers. In spite of this massive action by the authorities, GAAR is still considered to be the most efficient resource to deal with the economic innovations constantly introduced by the taxpayers, who are seen as the weaker part of the relationship, even with itself formal enforcement problems. Furthermore, it is indeed essential to reflect on its effectiveness as a preventive rule (making reference to certain contradictory academic opinions, in order to clarify some of the rule’s non-explained content) and prove that the current solution may not be viable.
Description
Keywords
Cláusula geral anti-abuso Fundamentação Intenção fraudulenta Elementos de verificação Actuação administrativa General anti-avoidance rules Justification Ilegal intention Checking elements Administrativo performance