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Advisor(s)
Abstract(s)
Presenciamos um ressurgimento da doutrina da substância económica, enquanto princípio legal normativo, que proclama um propósito económico genuíno para transações económicas. Compreendemos que o âmbito subjetivo de aplicação da personalidade jurídica no direito privado diverge da sua aplicação no campo
tributário. Por sua vez, a doutrina entende o sujeito passivo como uma pessoa titular de uma situação jurídico-tributária passiva. Precisamos de equacionar se a atribuição de personalidade tributária passiva pode depender, em parte, de uma materialização de substância económica suficiente, para dar resposta a
construções fiscais ardilosas do contribuinte. Em Portugal, não existe uma definição do que se compreende como substância económica suficiente. O elemento histórico e a jurisprudência dos Danish Cases são necessários para clarificar este princípio. Neste contexto, a Comissão Europeia propôs a adoção da Proposta Unshell, com o objetivo de impedir o acesso a benefícios fiscais de construções puramente artificiais. Este estudo examina estes diferentes prismas da questão, com o objetivo de avaliar a direção recomendada de política fiscal nesta matéria.
We witness a resurgence of the economic substance doctrine, as a normative legal principle, which proclaims a genuine economic purpose for economic transactions. We understand that the subjective scope of application of legal personality in private law diverges from its application in the tax field. In turn, the doctrine understands the taxable person as a person holding a passive legal-tax situation. We need to equate whether the attribution of passive tax personality may depend, in part, on a materialization of sufficient economic substance, in order to respond to artificial tax constructions by the taxpayer. In Portugal, there is no definition of what is understood as sufficient economic substance. The historical element and the jurisprudence of Danish Cases are necessary to clarify this principle. In this context, the European Commission has proposed the adoption of the Unshell Proposal, with the aim of preventing access to tax benefits of purely artificial constructions. This study examines these different prisms of the subject, with the aim of assessing the recommended direction of tax policy on this issue.
We witness a resurgence of the economic substance doctrine, as a normative legal principle, which proclaims a genuine economic purpose for economic transactions. We understand that the subjective scope of application of legal personality in private law diverges from its application in the tax field. In turn, the doctrine understands the taxable person as a person holding a passive legal-tax situation. We need to equate whether the attribution of passive tax personality may depend, in part, on a materialization of sufficient economic substance, in order to respond to artificial tax constructions by the taxpayer. In Portugal, there is no definition of what is understood as sufficient economic substance. The historical element and the jurisprudence of Danish Cases are necessary to clarify this principle. In this context, the European Commission has proposed the adoption of the Unshell Proposal, with the aim of preventing access to tax benefits of purely artificial constructions. This study examines these different prisms of the subject, with the aim of assessing the recommended direction of tax policy on this issue.
Description
Keywords
Substância Personalidade-jurídica Personalidade-tributária passiva Cláusula geral antiabuso Beneficiário efetivo Substance Legal personality Tax personalit General anti-abuse clause Beneficial ownership