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Abstract(s)
A presente dissertação versa sobre a Lei n.º 26/2020 de 21 de julho que corresponde à transposição para o panorama nacional da Diretiva (UE) 2018/822 do Conselho que motivou a sexta alteração à Diretiva de Troca de Informações. A mesma dá lugar a um novo paradigma no que respeita à relação entre os contribuintes e a administrações tributária garantindo, paralelamente, um controlo eficaz e fomento da transparência fiscal. A dissertação centra-se no exame das respetivas características-chave e respetivas insuficiências. Em nossa opinião, tais insuficiências devem-se a motivos de ordem diversa tais como a redação errónea / insuficiente, a incompatibilidade com o DUE, na violação da certeza e segurança jurídica, a violação dos espaços de autonomia dos EMs. Por fim, a dissertação concluirá com a proposta de algumas modificações que consideramos fulcrais para um aperfeiçoamento do enquadramento jurídico atual.
This dissertation is focused on Law n.º 26/2020 21st of july, which implements in the Portuguese domestic system EU Directive 2018/822 from the Council. The latter, the sixth amendment to the Directive on mandatory automatic exchange of information in the field of taxation, introduces a new paradigm, regarding the relation between the taxpayers and tax administrations and aims to safeguard tax transparency. This dissertation studies the regime’s hallmarks and identifies several weaknesses namely the erroneous and inadequate wording; infringement of EU law requirements, and issues related to legal certainty and Member States autonomy. To conclude, there will also be a proposal on how to tackle hindrances previously identified, which in our view will improve the applicable legal framework.
This dissertation is focused on Law n.º 26/2020 21st of july, which implements in the Portuguese domestic system EU Directive 2018/822 from the Council. The latter, the sixth amendment to the Directive on mandatory automatic exchange of information in the field of taxation, introduces a new paradigm, regarding the relation between the taxpayers and tax administrations and aims to safeguard tax transparency. This dissertation studies the regime’s hallmarks and identifies several weaknesses namely the erroneous and inadequate wording; infringement of EU law requirements, and issues related to legal certainty and Member States autonomy. To conclude, there will also be a proposal on how to tackle hindrances previously identified, which in our view will improve the applicable legal framework.
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Keywords
Planeamento fiscal agressivo União Europeia Troca de informações Certeza e segurança jurídica Aggressive tax planning Mandatory Disclosure Rules Exchange of information Infringement of EU law Legal certainty