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Abstract(s)
O presente estudo debruça-se sobre a questão de aferir se há discriminação na tributação das mais valias auferidas pelos não residentes tendo por comparação a tributação dos residentes nesta categoria de rendimentos (Categoria G). Para analisar esta questão, iremos, em primeiro lugar, proceder ao enquadramento legal do regime de tributação das mais valias no ordenamento jurídico português, quer dos residentes, quer dos não residentes. Observada a dualidade de regimes, propomo-nos fazer uma análise da jurisprudência, quer do TJ, quer do STA, onde se encontra retratada esta questão. Essencialmente interessa-nos perceber se o regime fiscal português, quanto à tributação das mais valias dos não residentes, está conforme a Jurisprudência mais recente, conformidade esta apreciada à luz dos artigos 63.º e 65.º do TFUE. Aqui chegados, e perante a constatação de desconformidades legislativas entre o Direito interno e o Direito da União, apreciar-se-á se, em primeiro lugar, se existe ou não discriminação dos não residentes face aos residentes e, em segundo lugar, se as alterações legislativas introduzidas pelo OE de 2023, são capazes de sanar a referida discriminação.
This study addresses the issue of whether there is discrimination in the taxation of capital gains earned by non-residents when compared with the taxation of residents in this income category (Category G). In order to analyse this issue, we will first proceed to the legal framework of the capital gains taxation regime in the portuguese legal system, both for residents and non-residents. Having observed the duality of the regimes, we propose to make an analysis of the case law of both the Court of Justice and the Supreme Administrative Court, where this issue is addressed. Essentially, we are interested in understanding whether the Portuguese tax regime, as regards the taxation of capital gains of non-residents, is in accordance with the most recent case-law, which is assessed in the light of Articles 63 and 65 of the TFEU. Having arrived at this point, and in view of the finding of legislative inconsistencies between domestic law and EU law, we will assess, firstly, whether or not there is discrimination between non-residents and residents and, secondly, whether the legislative changes introduced by the 2023 State Budget are able to remedy this discrimination.
This study addresses the issue of whether there is discrimination in the taxation of capital gains earned by non-residents when compared with the taxation of residents in this income category (Category G). In order to analyse this issue, we will first proceed to the legal framework of the capital gains taxation regime in the portuguese legal system, both for residents and non-residents. Having observed the duality of the regimes, we propose to make an analysis of the case law of both the Court of Justice and the Supreme Administrative Court, where this issue is addressed. Essentially, we are interested in understanding whether the Portuguese tax regime, as regards the taxation of capital gains of non-residents, is in accordance with the most recent case-law, which is assessed in the light of Articles 63 and 65 of the TFEU. Having arrived at this point, and in view of the finding of legislative inconsistencies between domestic law and EU law, we will assess, firstly, whether or not there is discrimination between non-residents and residents and, secondly, whether the legislative changes introduced by the 2023 State Budget are able to remedy this discrimination.
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Keywords
Não-residentes Mais-valias Livre circulação de capitais Discriminação negativa Non-residents Capital gains Free movement of capital Negative discrimination