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Advisor(s)
Abstract(s)
O Regime da Transparência Fiscal apresenta contornos que nos remetem para a desconsideração da personalidade jurídica, ignorando-se a característica da separação de património entre a pessoa coletiva e a pessoa singular. Esta ausência da separação efetiva entre patrimónios, merece severas críticas da doutrina, pelo que releva a análise desta questão. O trabalho foi dividido em quatro capítulos: “Regime da Transparência Fiscal”;” Finalidades do Regime da Transparência Fiscal”; “Desconsideração da Personalidade Jurídica no Regime da Transparência Fiscal”; “Sociedades de Advogados no Regime da Transparência Fiscal”. Num primeiro momento, pretende-se explicar a origem do Regime da Transparência Fiscal, introduzindo conceitos chave para a compreensão deste sistema de normas que regula a matéria em apreço. De seguinte, consideramos as finalidades que se pretendem obter. O Regime da Transparência Fiscal visa atingir três objetivos essenciais (o da neutralidade fiscal; o do combate à evasão fiscal; e o da eliminação da dupla tributação económica). Sendo objetivos intrínsecos ao estudo do Regime da Transparência Fiscal, serão tratados no segundo capítulo, onde, pretendemos avaliar em que medida esses objetivos são efetivados. No terceiro capítulo analisou-se o Fenómeno da Desconsideração da Personalidade Jurídica, que se afasta do princípio regra de separação das personalidades. Por fim, o quarto capítulo versa sobre as Sociedades de Advogados, estas podem assumir uma dimensão empresarial, e nesses casos o Regime da Transparência Fiscal não tem a devida consideração essa realidade, o que compromete o Princípio da Neutralidade Fiscal. A nossa conclusão, sintetiza as ideias centrais que perfilhamos, vai no sentido de entendermos que o Regime da Transparência Fiscal não alcança a neutralidade fiscal que pretende e consubstancia-se numa figura anacrónica, pois encontra-se desfasado do nosso contexto sócio económico.
The Tax Transparency Regime presents outlines that lead us to the disregard of legal personality, ignoring the separation of assets between the legal entity and the natural person. This lack of effective separation between patrimonies has been severely criticized by the doctrine, which is why it is important to analyze this issue. The work has been divided into four chapters: "Tax Transparency Regime";" Purpose of the Regime of Tax Transparency"; "Disregard of the Legal Entity in the Regime of Tax Transparency"; "Law Firms in the Regime of Tax Transparency". In a first moment, we intend to explain the origin of the Tax Transparency Regime, introducing key concepts for the understanding of this system of rules that regulates the matter at hand. Next, we consider the intended purposes. The Tax Transparency Regime aims to achieve three essential objectives (that of tax neutrality; that of combating tax evasion; and that of eliminating economic double taxation). As these objectives are intrinsic to the study of the Tax Transparency Regime, they will be dealt with in the second chapter, where we intend to evaluate to what extent these objectives are achieved. The third chapter analyzes the phenomenon of the Disregard of Legal Entity, which departs from the principle rule of separation of personalities. Finally, the fourth chapter deals with Law Firms, these can assume a business dimension, and in these cases the Tax Transparency Regime does not take this reality into due consideration, which compromises the Principle of Tax Neutrality. Our conclusion, which summarizes the central ideas that we share, is that we believe that the Tax Transparency Regime does not achieve the tax neutrality that it intends and is an anachronistic figure, since it is out of step with our socio-economic context.
The Tax Transparency Regime presents outlines that lead us to the disregard of legal personality, ignoring the separation of assets between the legal entity and the natural person. This lack of effective separation between patrimonies has been severely criticized by the doctrine, which is why it is important to analyze this issue. The work has been divided into four chapters: "Tax Transparency Regime";" Purpose of the Regime of Tax Transparency"; "Disregard of the Legal Entity in the Regime of Tax Transparency"; "Law Firms in the Regime of Tax Transparency". In a first moment, we intend to explain the origin of the Tax Transparency Regime, introducing key concepts for the understanding of this system of rules that regulates the matter at hand. Next, we consider the intended purposes. The Tax Transparency Regime aims to achieve three essential objectives (that of tax neutrality; that of combating tax evasion; and that of eliminating economic double taxation). As these objectives are intrinsic to the study of the Tax Transparency Regime, they will be dealt with in the second chapter, where we intend to evaluate to what extent these objectives are achieved. The third chapter analyzes the phenomenon of the Disregard of Legal Entity, which departs from the principle rule of separation of personalities. Finally, the fourth chapter deals with Law Firms, these can assume a business dimension, and in these cases the Tax Transparency Regime does not take this reality into due consideration, which compromises the Principle of Tax Neutrality. Our conclusion, which summarizes the central ideas that we share, is that we believe that the Tax Transparency Regime does not achieve the tax neutrality that it intends and is an anachronistic figure, since it is out of step with our socio-economic context.
Description
Keywords
Regime da transparência fiscal Neutralidade fiscal Combate a fraude e a evasão fiscal Eliminação da dupla tributação económica Desconsideração da personalidade jurídica Sociedades de advogados Tax transparency regime Fiscal neutrality Fight against fraud and tax evasion Elimination of double economic taxation Disregard of legal entity Law firms