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Abstract(s)
O presente trabalho visa analisar um instrumento legal da União Europeia usado para combater o fenómeno dos paraísos fiscais. O seu primeiro objetivo é refletir sobre os danos causados numa economia globalizada pelos paraísos fiscais e o porquê de a existência de jurisdições que praticam taxas de imposto zero ou quase zero ser tão prejudicial. Em segundo lugar, pretendemos dar a conhecer um pouco dos fatores que presidiram à elaboração desta lista, o porquê da sua criação, os objetivos que pretende atingir e os critérios seguidos para a inclusão das jurisdições consideradas “não cooperantes” na lista. De seguida, iremos ver quais são as medidas defensivas que serão aplicadas no seguimento da aplicação desta lista e analisaremos o direito da Organização Mundial do Comércio, sobretudo os seus princípios. Neste âmbito, estudaremos os princípios e o seu escopo e, de seguida, como cerne deste trabalho, veremos da sua compatibilidade com as medidas defensivas da União Europeia. No final, incluiremos as conclusões obtidas ao longo deste trabalho e uma breve crítica à forma de elaboração da lista de jurisdições não colaborantes com a União Europeia.
The present work aims to analyze a legal instrument of the European Union used to combat the phenomenon of tax havens. The first objective is to reflect on the damage caused in a globalized economy by tax havens and why the existence of jurisdictions that practice zero or near zero tax rates is so harmful. Second, we intend to make known a little of the factors that led to the elaboration of this list, the reason for its creation, the objectives that it intends to achieve, and the criteria followed for the inclusion of jurisdictions considered “non-cooperative” in the list. Next, we will see which are the defensive measures that will be applied following the application of this list and we will analyze the law of the World Trade Organization, especially its principles. In this context, we will study the principles and their scope and then, as the core of this work, we will see their compatibility with the European Union's defensive measures. In the end, we will include the conclusions obtained in the course of this work and a brief critique to the construction of the list of non-cooperating jurisdictions with the European Union.
The present work aims to analyze a legal instrument of the European Union used to combat the phenomenon of tax havens. The first objective is to reflect on the damage caused in a globalized economy by tax havens and why the existence of jurisdictions that practice zero or near zero tax rates is so harmful. Second, we intend to make known a little of the factors that led to the elaboration of this list, the reason for its creation, the objectives that it intends to achieve, and the criteria followed for the inclusion of jurisdictions considered “non-cooperative” in the list. Next, we will see which are the defensive measures that will be applied following the application of this list and we will analyze the law of the World Trade Organization, especially its principles. In this context, we will study the principles and their scope and then, as the core of this work, we will see their compatibility with the European Union's defensive measures. In the end, we will include the conclusions obtained in the course of this work and a brief critique to the construction of the list of non-cooperating jurisdictions with the European Union.
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Keywords
Jurisdições não cooperantes União Europeia Organização Mundial do Comércio Compatibilidade Medidas defensivas Paraísos fiscais Non-cooperative jurisdictions European Union World Trade Organization Compatibility Defensive measures Tax heavens