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Advisor(s)
Abstract(s)
A presente dissertação visa chamar a atenção para algumas questões em volta da CGAA que, segundo se crê, merecem reflexão e discussão.
Para tanto, será feita uma exposição das razões que, salvo melhor opinião, subjazem ao planeamento fiscal ilegítimo. Procurar-se-á estabelecer a linha que separa as situações de planeamento fiscal legítimo das situações de planeamento fiscal ilegítimo, apresentando algumas soluções no que concerne ao seu combate. Abordar-se-ão igualmente as diferenças entre as situações de planeamento fiscal interno e as situações de planeamento fiscal internacional.
Em seguida, será abordada a questão da introdução da CGAA no ordenamento jurídico português e em alguns ordenamentos jurídicos estrangeiros. Para análise da CGAA no ordenamento jurídico português será feita uma breve referência àqueles que são os seus requisitos substantivos de aplicação. Proceder-se-á ainda a uma breve alusão aos requisitos procedimentais da aplicação da CGAA numa nota comparativa de direito nacional e internacional.
Por fim, será efetuada uma análise dos comportamentos da AT e das decisões jurisprudenciais onde se verificou a aplicação da CGAA. Proceder-se-á à identificação da tendência das decisões do TCAS e do CAAD na aplicação da CGAA, analisando a interpretação feita e concluindo pela existência de convergência ou divergência na sua aplicação.
The present dissertation aims to draw attention to some of the key issues surrounding the CGAA, which seem to deserve reflection and discussion. It is in this sense that the underlying reasons for illegitimate fiscal planning will be exposed. In order to do this, we will establish a line that separates legitimate fiscal planning from illegitimate fiscal planning, and solutions will be presented when it comes to combatting against it. Additionally, it will be important to distinguish the situations of internal fiscal planning from the situations of international fiscal planning. Furthermore, the introduction of the CGAA in the Portuguese legal system and in some foreign legal systems will be addressed. For the analysis of the CGAA in the Portuguese legal system we will make a brief reference to the substantial application requirements. There will also be a short allusion to the procedural application requirements of CGAA in a comparative note of national and international law. To finalize, we will perform an analysis of the behavior of Tributary Authority (AT) and its jurisprudential decisions, where CGAA was verified. Then, we will identify the tendency of decisions of TCAS and CAAD in the application of the CGAA, performing an analysis of the interpretation, and concluding with the existence of convergence or divergence in its applications.
The present dissertation aims to draw attention to some of the key issues surrounding the CGAA, which seem to deserve reflection and discussion. It is in this sense that the underlying reasons for illegitimate fiscal planning will be exposed. In order to do this, we will establish a line that separates legitimate fiscal planning from illegitimate fiscal planning, and solutions will be presented when it comes to combatting against it. Additionally, it will be important to distinguish the situations of internal fiscal planning from the situations of international fiscal planning. Furthermore, the introduction of the CGAA in the Portuguese legal system and in some foreign legal systems will be addressed. For the analysis of the CGAA in the Portuguese legal system we will make a brief reference to the substantial application requirements. There will also be a short allusion to the procedural application requirements of CGAA in a comparative note of national and international law. To finalize, we will perform an analysis of the behavior of Tributary Authority (AT) and its jurisprudential decisions, where CGAA was verified. Then, we will identify the tendency of decisions of TCAS and CAAD in the application of the CGAA, performing an analysis of the interpretation, and concluding with the existence of convergence or divergence in its applications.