Loading...
Publication
Transparência fiscal : breves considerações ao regime português
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 624.44 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação tem como escopo aprofundar o estudo do Regime da Transparência Fiscal no ordenamento jurídico português, com especial foco na sua relevância enquanto mecanismo de desconsideração da personalidade jurídica das entidades transparentes. Previsto e regulado nos artigos 6.º e 12.º do Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC), o Regime da Transparência Fiscal traduz-se essencialmente na imputação direta aos sócios ou membros dos rendimentos gerados pelas entidades por este regime abrangidas, desconsiderando, para efeitos fiscais, a autonomia patrimonial das mesmas. Esta solução jurídica foi concebida, não apenas por forma a acautelar as práticas abusivas dos contribuintes, no âmbito do seu direito ao planeamento fiscal, mas também de modo a concretizar o princípio constitucional da capacidade contributiva e com vista ao combate da dupla tributação dos rendimentos. A implementação deste regime reflete a necessidade da existência de equilíbrio entre a eficácia da tributação e a proteção dos direitos dos contribuintes, especialmente em contextos onde a utilização da personalidade jurídica pode configurar um entrave à realização da justiça fiscal. Todavia, este regime suscita relevantes questões quanto ao seu âmbito de aplicação e às limitações que implica, sobretudo no que concerne à sua eficácia enquanto mecanismo de combate à evasão fiscal e de proteção dos interesses do credor tributário. Neste contexto, torna-se preponderante refletir acerca da sua articulação com os princípios atinentes ao direito societário e tributário, designadamente a segurança jurídica, a autonomia das pessoas coletivas e a proporcionalidade. Temos vindo a denotar que, embora fundamentada em lei, a desconsideração da personalidade jurídica tem gerado alguns desafios práticos e teóricos, mas também algumas divergências doutrinárias. Por um lado, é um mecanismo destinado a garantir que os rendimentos sejam tributados de acordo com a capacidade contributiva real dos contribuintes finais. Por outro lado, impõe uma tensão entre a liberdade empresarial, assegurada pelo direito societário, e a necessidade de assegurar uma justa tributação dos rendimentos. Esta tensão exige uma análise cuidadosa sobre o impacto deste regime em situações concretas, que dependem da eficácia das normas para assegurar o cumprimento das obrigações fiscais e que as necessidades primárias dos cidadãos sejam supridas. No decurso deste estudo, serão explorados os fundamentos que sustentam o Regime da Transparência Fiscal e as principais contribuições doutrinárias sobre o tema. Ademais, parece-nos ser importante avaliar se o Regime em apreço cumpre, de forma eficaz, os objetivos que lhe são atribuídos, bem como identificar eventuais deficiências práticas que possam comprometer a sua eficácia.
This dissertation aims to deepen the study of the Fiscal Transparency Regime within the Portuguese legal framework, with a particular focus on its relevance as a mechanism for the disregard of the legal personality of transparent entities. Provided for and regulated under articles 6.º and 12.º of the Corporate Income Tax Code (CIRC), the Fiscal Transparency Regime essentially consists of the direct allocation of the income generated by entities covered by this regime to partners or members, disregarding, for tax purposes, the separate legal personality of these entities. This legal solution was designed not only to prevent abusive practices by taxpayers within the scope of their right to tax planning but also to realize the constitutional principle of taxable capacity and to combat the double taxation of income. The implementation of this regime reflects the need for a balance between effective taxation and the protection of taxpayer’s rights, particularly in situations where the use of legal personality may constitute an obstacle to the achievement of tax justice. However, this regime raises significant questions about its scope of application and the limitations it imposes, particularly concerning its effectiveness as a mechanism to combat tax evasion and protect the interests of the tax creditors. In this context, it becomes crucial to reflect on its interaction with the principles of corporate and tax law, namely legal certainty, the autonomy of legal entities, and proportionality. It has been observed that, although grounded in law, the disregard of legal personality has generated both practical and theoretical challenges, as well as doctrinal divergences. On the one hand, it is a mechanism intended to ensure that income is taxed according to the real contributive capacity of the ultimate taxpayers. On the other hand, it imposes a tension between entrepreneurial freedom, safeguarded by corporate law, and the need to ensure fair taxation of income. This tension requires a careful analysis of the impact of this regime in specific situations, which depend on the effectiveness of legal norms to ensure compliance with tax obligations while addressing the primary needs of citizens. Throughout this study, the underlying principles of the Fiscal Transparency Regime and the main doctrinal contributions on the subject will be explored. Furthermore, it is essential to assess whether the regime in question effectively fulfills its intended objectives and to identify any practical shortcomings that may compromise its effectiveness.
This dissertation aims to deepen the study of the Fiscal Transparency Regime within the Portuguese legal framework, with a particular focus on its relevance as a mechanism for the disregard of the legal personality of transparent entities. Provided for and regulated under articles 6.º and 12.º of the Corporate Income Tax Code (CIRC), the Fiscal Transparency Regime essentially consists of the direct allocation of the income generated by entities covered by this regime to partners or members, disregarding, for tax purposes, the separate legal personality of these entities. This legal solution was designed not only to prevent abusive practices by taxpayers within the scope of their right to tax planning but also to realize the constitutional principle of taxable capacity and to combat the double taxation of income. The implementation of this regime reflects the need for a balance between effective taxation and the protection of taxpayer’s rights, particularly in situations where the use of legal personality may constitute an obstacle to the achievement of tax justice. However, this regime raises significant questions about its scope of application and the limitations it imposes, particularly concerning its effectiveness as a mechanism to combat tax evasion and protect the interests of the tax creditors. In this context, it becomes crucial to reflect on its interaction with the principles of corporate and tax law, namely legal certainty, the autonomy of legal entities, and proportionality. It has been observed that, although grounded in law, the disregard of legal personality has generated both practical and theoretical challenges, as well as doctrinal divergences. On the one hand, it is a mechanism intended to ensure that income is taxed according to the real contributive capacity of the ultimate taxpayers. On the other hand, it imposes a tension between entrepreneurial freedom, safeguarded by corporate law, and the need to ensure fair taxation of income. This tension requires a careful analysis of the impact of this regime in specific situations, which depend on the effectiveness of legal norms to ensure compliance with tax obligations while addressing the primary needs of citizens. Throughout this study, the underlying principles of the Fiscal Transparency Regime and the main doctrinal contributions on the subject will be explored. Furthermore, it is essential to assess whether the regime in question effectively fulfills its intended objectives and to identify any practical shortcomings that may compromise its effectiveness.
Description
Keywords
Transparência fiscal Desconsideração da personalidade jurídica Proteção do credor tributário Capacidade contributiva Autonomia patrimonial Segurança jurídica Planeamento fiscal Evasão fiscal Eliminação da dupla tributação Fiscal transparency Disregard of legal personality Protection of the tax creditor Contributive capacity Legal personality autonomy Legal certainty Tax planning Tax evasion Elimination of double taxation
Pedagogical Context
Citation
Publisher
CC License
Without CC licence