| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 788.05 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Os efeitos da globalização nos sistemas fiscais hodiernos são inegáveis. As fronteiras físicas foram delapidadas, o comércio internacional liberalizou-se, a livre circulação de bens, serviços e capitais intensificou-se. Perante este panorama, revelam-se acrescidas as dificuldades dos Estados em controlar fenómenos de evasão e fraude fiscais e de determinarem com clareza o concreto montante de impostos devidos.
Constatando que o aumento dos fluxos transfronteiriços adjacentes a um sistema financeiro global exige uma cooperação fiscal mais eficaz, não será de estranhar que a cooperação administrativa em matéria de fiscalidade tenha surgido como o instrumento primordial para fazer face às problemáticas referidas. Como tal, nos últimos anos, a rede de acordos internacionais que preveem a cooperação fiscal transfronteiriça aumentou consideravelmente, sendo que no âmbito da União Europeia afiguram-se como particularmente pertinentes as trocas de informações tributárias entre Estados-membros.
Curiosamente, este movimento de fomento da cooperação internacional e da transparência entre Estados não dedicou particular relevo às prerrogativas e às garantias adjacentes ao sujeito passivo nos procedimentos supracitados. Urge, portanto, perceber de que modo a posição jurídica do sujeito passivo pode ser tutelada no âmbito das trocas de informações tributárias entre Estados-Membros da União Europeia.
The effects of globalization on today's tax systems are undeniable. Physical borders were deluged, international trade liberalized, the free movement of goods, services and capital intensified. In this context, the difficulties experienced by States in controlling tax evasion and fraud, and in clearly determining the precise amount of payable taxes are increased. Noting that the increase in cross-border flows adjacent to a global financial system requires a more effective tax cooperation, it should not be surprising that administrative cooperation in tax matters has emerged as the primary instrument for tackling these problems. As such, in the last years, the network of international agreements providing for cross-border tax cooperation has increased considerably, and exchanges of tax information between Member States appear to be particularly relevant within the European Union. Interestingly, this movement to promote international cooperation and transparency between States did not place particular emphasis on the prerogatives and guarantees adjacent to the taxpayer in the abovementioned procedures. Thus, it is urgent to see how the legal position of the taxpayer can be protected in the context of the exchange of tax information between Member States of the European Union.
The effects of globalization on today's tax systems are undeniable. Physical borders were deluged, international trade liberalized, the free movement of goods, services and capital intensified. In this context, the difficulties experienced by States in controlling tax evasion and fraud, and in clearly determining the precise amount of payable taxes are increased. Noting that the increase in cross-border flows adjacent to a global financial system requires a more effective tax cooperation, it should not be surprising that administrative cooperation in tax matters has emerged as the primary instrument for tackling these problems. As such, in the last years, the network of international agreements providing for cross-border tax cooperation has increased considerably, and exchanges of tax information between Member States appear to be particularly relevant within the European Union. Interestingly, this movement to promote international cooperation and transparency between States did not place particular emphasis on the prerogatives and guarantees adjacent to the taxpayer in the abovementioned procedures. Thus, it is urgent to see how the legal position of the taxpayer can be protected in the context of the exchange of tax information between Member States of the European Union.
Description
Keywords
Fiscalidade europeia Troca de informações tributárias Assistência administrativa Tutela jurídica do sujeito passivo European taxation Exchange of tax information Administrative assistance Legal protection of the taxpayer