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Abstract(s)
A presente dissertação trata, essencialmente, da análise à Diretiva Mães e Afiliadas, que versa sobre o regime do tratamento fiscal dado à distribuição de dividendos entre sociedades domiciliadas em Estados-membros diferentes. Nos primeiros capítulos são feitas várias considerações sobre os marcos que contribuíram, de algum modo, para a publicação da Diretiva Mães e Afiliadas. Num primeiro momento, abordámos a criação e o desenvolvimento dos grupos de sociedades, que influenciaram a evolução legislativa da tributação direta na União Europeia. Depois, analisámos a harmonização da fiscalidade direta, no contexto europeu, que apesar das muitas controvérsias, devido à falta de consenso entre os Estados-membros, não deixa de ser relevante para a concretização do mercado comum. De seguida, é feita uma breve explanação acerca do papel da jurisprudência europeia no âmbito da tributação direta. O Tribunal de Justiça, com as suas conclusões, conseguiu uniformizar interpretações de normas e definições feitas pelos vários países, que colidiam com as liberdades fundamentais. Por último, é feito um estudo explicativo e, em certos momentos, crítico ao escopo da Diretiva Mães e Afiliadas, com o objetivo de escrutinar detalhadamente o seu âmbito de aplicação, com referências breves à aplicação dos benefícios do regime e à cláusula geral antiabuso.
The present thesis addresses, essentially, an analysis of the Parent-Subsidiary Directive which deals with the tax treatment of dividends between companies in different Member States.7 In the first chapters remarks are going to be made about some contributions for Parent Subsidiary Directive publication. In the first place, we will approach the creation and developments of groups of companies, which influenced the direct taxation law evolution in European Union. Thereafter, we will analyse the direct taxation harmonization in the european context, which is very important for common market aim, despite the lack of consensus among the Member States in this matter. Then we will make a brief explanation about the important role of Court of Justice of the European Union in direct taxation. Its judgements were able to harmonize interpretations and definitions made by Member States that collided with fundamental freedoms. Finally, we will make an explanatory study and, at certain moments, critical study about the Parent-Subsidiary Directive. The aim is to scrutinize in detail the scope of its application and to make brief considerations about the application of the regime’s benefits and about the general anti-avoidance rule of the Directive.
The present thesis addresses, essentially, an analysis of the Parent-Subsidiary Directive which deals with the tax treatment of dividends between companies in different Member States.7 In the first chapters remarks are going to be made about some contributions for Parent Subsidiary Directive publication. In the first place, we will approach the creation and developments of groups of companies, which influenced the direct taxation law evolution in European Union. Thereafter, we will analyse the direct taxation harmonization in the european context, which is very important for common market aim, despite the lack of consensus among the Member States in this matter. Then we will make a brief explanation about the important role of Court of Justice of the European Union in direct taxation. Its judgements were able to harmonize interpretations and definitions made by Member States that collided with fundamental freedoms. Finally, we will make an explanatory study and, at certain moments, critical study about the Parent-Subsidiary Directive. The aim is to scrutinize in detail the scope of its application and to make brief considerations about the application of the regime’s benefits and about the general anti-avoidance rule of the Directive.
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Keywords
Diretiva mães e afiliadas Dividendos Grupos de sociedades Tributação direta União Europeia Harmonização Parent-subsidiary directive Dividends Groups of companies Direct taxation European Union Harmonization