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A presente dissertação versa sobre a importância da mais recente alteração à Diretiva de Troca de Informações. Em concreto, uma análise aturada às mudanças que a Diretiva (UE) 2018/822, do Conselho, de 25 de maio de 2018 aporta relativamente à anterior e quais os efeitos e implicações da sua transposição no sistema fiscal português. Ao longo desta escrita serão também abordados alguns dos motivos que deram origem à referida Diretiva. Surgindo a mesma como um meio de combate à fraude e evasão fiscal importará atentar ao contexto do planeamento fiscal agressivo, com expressa menção à Ação 12 do BEPS e ainda refletir no objetivo da transparência que informa todos os meios de combate à fraude e evasão fiscal. Será analisado o alcance da lei portuguesa face à Diretiva, superior ao visado por esta última, impondo uma mudança de paradigma no dever de sigilo profissional e alargando as regras da Diretiva às operações internas. Será feita uma reflexão sobre os benefícios e/ou prejuízos que seja previsível retirar da opção do legislador nacional, e analisar-se-ão as exigências que passarão a ser impostas a todos os contribuintes e à Administração Tributária. A dissertação prosseguirá com uma previsão pessoal acerca do resultado das novas imposições resultantes da mesma transposição e da forma como o novo paradigma poderá ser qualificado em termos dos novos procedimentos exigíveis. Depois de uma breve referência à forma como a mesma Diretiva foi transposta em outros Estados-Membros, extrair-se-ão as respetivas conclusões.
This dissertation focuses on the importance of the most recent amendment to the Directive of Administrative Cooperation. In particular, a thorough analysis of the changes that the Council Directive (EU) 2018/822, of May 25 2018, brings regards to the previous one and what are the effects and implications of its transposition in the portuguese tax system. Throughout this writing, some of the reasons that gave rise to the aforementioned Directive will also be addressed. Since it appears as a means to combat tax evasion and avoidance, it is important to pay attention to the context of aggressive tax planning, with express mention to BEPS Action 12 and also reflect on the objective of transparency that informs all means of combating tax evasion and avoidance. The scope of the Portuguese law in relation to the Directive will be analyzed, which is higher than that intended by the latter, imposing a paradigm shift in the professional secrecy and extending the rules of the Directive to internal operations. A reflection will be made on the benefits and/or damages that can be expected from the national legislator's option, and the requirements that will now be imposed on all taxpayers and on the Tax Administration will also be reviewed. The dissertation will continue with a personal forecast about the result of the new impositions resulting from the same transposition and how the new paradigm may be qualified in terms of the new required procedures. After a brief reference to how the same Directive has been transposed in other Member States, the respective conclusions will be drawn.
This dissertation focuses on the importance of the most recent amendment to the Directive of Administrative Cooperation. In particular, a thorough analysis of the changes that the Council Directive (EU) 2018/822, of May 25 2018, brings regards to the previous one and what are the effects and implications of its transposition in the portuguese tax system. Throughout this writing, some of the reasons that gave rise to the aforementioned Directive will also be addressed. Since it appears as a means to combat tax evasion and avoidance, it is important to pay attention to the context of aggressive tax planning, with express mention to BEPS Action 12 and also reflect on the objective of transparency that informs all means of combating tax evasion and avoidance. The scope of the Portuguese law in relation to the Directive will be analyzed, which is higher than that intended by the latter, imposing a paradigm shift in the professional secrecy and extending the rules of the Directive to internal operations. A reflection will be made on the benefits and/or damages that can be expected from the national legislator's option, and the requirements that will now be imposed on all taxpayers and on the Tax Administration will also be reviewed. The dissertation will continue with a personal forecast about the result of the new impositions resulting from the same transposition and how the new paradigm may be qualified in terms of the new required procedures. After a brief reference to how the same Directive has been transposed in other Member States, the respective conclusions will be drawn.
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Keywords
União Europeia Troca de informação fiscal Ação 12 do BEPS Transparência fiscal Fraude e evasão fiscal Sigilo profissional European Union Tax Exchange of information BEPS Action 12 Tax transparency Tax evasion Tax avoidance Prefessional secrecy