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A presente dissertação tem como intuito analisar a integração dos artigos 7.º e 8.º da diretiva anti-elisão no ordenamento tributário português. Pretendemos apurar de que forma deve a legislação portuguesa adotar os mecanismos impostos hierarquicamente pelo direito da União Europeia, relativamente à norma anti-abuso específica sobre sociedades controladas. Faremos uma abordagem global, atendendo à dogmática da regra SEC e à sua integração negativa e positiva. Por fim, faremos uma comparação entre a legislação portuguesa atual e os dispositivos constantes da diretiva anti-elisão em matéria de SEC. De toda esta análise resulta que a diretiva anti-elisão é uma (tímida) evolução e que o ordenamento tributário português terá de fazer várias alterações de forma a compatibilizar a cláusula anti-abuso em causa com o direito da União Europeia.
The purpose of this dissertation is to analyse the integration of articles 7 and 8 of the anti-avoidance directive in Portuguese tax law. The goal of this study is to ascertain how Portuguese law should adopt the mechanisms that are hierarchically imposed by European Union law concerning the specific anti-abuse rule on controlled foreign companies. We will have a comprehensive approach, considering the CFC rule, and its negative and positive integration. Finally, we will compare the current Portuguese legislation and the provisions contained in the anti-avoidance directive on CFC. It emerges from this analysis that the anti-avoidance directive is a (timid) evolution and that Portuguese tax law will have to go through several changes in order to make the antiabuse clause in question compatible with European Union law.
The purpose of this dissertation is to analyse the integration of articles 7 and 8 of the anti-avoidance directive in Portuguese tax law. The goal of this study is to ascertain how Portuguese law should adopt the mechanisms that are hierarchically imposed by European Union law concerning the specific anti-abuse rule on controlled foreign companies. We will have a comprehensive approach, considering the CFC rule, and its negative and positive integration. Finally, we will compare the current Portuguese legislation and the provisions contained in the anti-avoidance directive on CFC. It emerges from this analysis that the anti-avoidance directive is a (timid) evolution and that Portuguese tax law will have to go through several changes in order to make the antiabuse clause in question compatible with European Union law.
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Sociedades estrangeiras controladas Sociedades que controlam Sociedade controlada/ subsidiária Empresa multinacional Política fiscal Legislação fiscal Regime fiscal mais favorável Controlled foreign companies Holding companies Controlled company / subsidiary Multinational enterprise Tax policy Tax legislation Tax havens