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Abstract(s)
O combate à elisão fiscal é um dos desafios enfrentados pelos Estados, que veem a arrecadação de receita por vezes influenciada pela construção de planeamentos fiscais altamente abusivos e prejudiciais. Neste contexto, a missão primordial é o desenvolvimento de mecanismos de reação que assegurem a neutralização desses esquemas. Um dos mecanismos mais utilizados pelos Estados é a introdução no ordenamento jurídico de uma cláusula geral antiabuso, que em Portugal está prevista no artigo 38.º, n.º 2 da LGT. Todavia, a aplicação do referido preceito legal carece de um procedimento especial que garanta a sua coercibilidade. O presente estudo dedica-se à análise do procedimento de aplicação da cláusula geral antiabuso, abordando questões fundamentais emergentes das alterações implementadas, nomeadamente, a sua tramitação, o prazo de caducidade e o momento do início da sua contagem, os destinatários do mesmo e os seus meios de reação. Finalmente, confrontados com a possibilidade de, em sede de um só esquema abusivo, serem praticados sucessivos atos de liquidação, revelou-se pertinente suscitar a possibilidade de invocar o instituto do caso julgado. As questões suscitadas ao longo desta dissertação possibilitam a identificação de diversas fragilidades inerentes ao procedimento em análise, mas, acima de tudo, impelem à obtenção de soluções exequíveis e fortalecedoras da norma procedimental.
The fight against tax avoidance is one of the challenges faced by States, which see revenue collection sometimes influenced by the construction of highly abusive and harmful tax planning. In this context, the primary mission is the development of reaction mechanisms that ensure the neutralization of these schemes. One of the mechanisms most used by States is the introduction of a general anti-abuse clause into the legal system, which in Portugal is provided for in Article 38 nr 2 of the LGT. However, the application of such legal provision requires a special procedure that guarantees its coercibility. The present study is dedicated to the analysis of the application procedure of the general anti-abuse clause, addressing fundamental issues arising from the changes implemented, namely, its processing, its commencement and expiration, their recipients and their means of reaction. Finally, faced with the possibility that, in the context of a single abusive scheme, successive acts of liquidation would be practiced, it proved pertinent to raise the possibility of invoking the res judicata. The questions raised during this dissertation make it possible to identify several weaknesses inherent to the procedure under analysis, but, above all, impel the achievement of feasible and strengthening solutions of the procedural norm.
The fight against tax avoidance is one of the challenges faced by States, which see revenue collection sometimes influenced by the construction of highly abusive and harmful tax planning. In this context, the primary mission is the development of reaction mechanisms that ensure the neutralization of these schemes. One of the mechanisms most used by States is the introduction of a general anti-abuse clause into the legal system, which in Portugal is provided for in Article 38 nr 2 of the LGT. However, the application of such legal provision requires a special procedure that guarantees its coercibility. The present study is dedicated to the analysis of the application procedure of the general anti-abuse clause, addressing fundamental issues arising from the changes implemented, namely, its processing, its commencement and expiration, their recipients and their means of reaction. Finally, faced with the possibility that, in the context of a single abusive scheme, successive acts of liquidation would be practiced, it proved pertinent to raise the possibility of invoking the res judicata. The questions raised during this dissertation make it possible to identify several weaknesses inherent to the procedure under analysis, but, above all, impel the achievement of feasible and strengthening solutions of the procedural norm.
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Keywords
Cláusula geral antiabuso Procedimento de aplicação Caducidade Beneficiário efetivo Coligação Caso julgado General anti-abuse clause Implementation procedure Expiration Beneficial owner Coalition Res judicata