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Advisor(s)
Abstract(s)
A presente teste, intitulada por “[c]ompatibilidade das normas que combatem as
assimetrias híbridas com o sistema tributário português” propõe-se a analisar a
compatibilidade das normas que combatem a exploração de assimetrias híbridas com o
sistema tributário português. Em termos estruturais a introdução ao tema será efetuado
pela explicitação do conceito de assimetria híbrida, identificando-se as diferentes
modalidades e os diferentes tipos de efeitos que a ocorrem com a exploração destas.
No seguimento lógico da investigação será explicitada a origem das normas adotadas no
seguimento das recomendações da Ação 2 do Plano BEPS e a forma como estas deram
origem à Diretiva (UE) 2016/1164 do Conselho de 12 de julho de 2016, que estabelece
as regras contra as práticas de elisão fiscal que tenham incidência direta no funcionamento
do Mercado Interno, denominada na prática como ATAD I. Neste âmbito iremos proceder
a análise também da Diretiva (UE) 2017/952 do Conselho de 29 de maio de 2017, que
alterou a Diretiva (UE) 2016/1164 no que diz respeito à interação e combate à exploração
de assimetrias híbridas com países terceiros, ATAD II.
Por sua vez irá proceder-se à qualificação e análise breve do sistema tributário português,
com especial enfâse nos princípios constitucionais da igualdade e capacidade
contributiva.
Tratando-se de normas que ingerem na esfera do contribuinte, impossibilitando a dedução
de um determinado gasto ou incluindo um determinado rendimento que, sem a aplicação
destas normas, estaria isento ou excluído da base tributável, é imprescindível a
confrontação com aqueles que são os princípios constitucionais core do sistema tributário
português.
Por fim será apresentada uma conclusão que irá conjugar tudo o que foi exposto durante
a realização e exposição desta investigação.
The present research is aimed to analyze the compatibility of the rules that neutralize the hybrid mismatches arrangements with the Portuguese Tax System. It will be explained the concept of hybrid mismatch, identifying the different types of hybrid mismatches and the different types of effects that occur under the exploitation of hybrid mismatches arrangements. For logical purposes, it will be explained the origin of the rules: as recommendations of Action 2 of the BEPS Plan and how they were adopted by the European Commission: through the Council Directive (EU) 2016/1164 of July 12, 2016, which sets out the rules against tax avoidance practices that have a direct impact on the functioning of the Internal Market, known in practice as ATAD I. In this context, it will be analyzed the Council Directive (EU) 2017/952 of May 29, 2017, which amended Directive (EU) 2016/1164 with respect to interaction and combating the exploitation of hybrid mismatches with third countries, known in practice as ATAD II. It will be followed by a brief analysis of the Portuguese Tax System, with special emphasis on the constitutional principles of equality (non-discrimination) and ability to pay. Since the rules that fight hybrid mismatch arrangements interfere with the taxpayer's ability to deduct a certain expense or include a certain income that, without the application of these rules, would be exempt or excluded from the taxable base, it is essential to confront them with those that are the main constitutional principles of the Portuguese Tax System. Finally, a conclusion will be presented that will combine all that has been exposed during this research.
The present research is aimed to analyze the compatibility of the rules that neutralize the hybrid mismatches arrangements with the Portuguese Tax System. It will be explained the concept of hybrid mismatch, identifying the different types of hybrid mismatches and the different types of effects that occur under the exploitation of hybrid mismatches arrangements. For logical purposes, it will be explained the origin of the rules: as recommendations of Action 2 of the BEPS Plan and how they were adopted by the European Commission: through the Council Directive (EU) 2016/1164 of July 12, 2016, which sets out the rules against tax avoidance practices that have a direct impact on the functioning of the Internal Market, known in practice as ATAD I. In this context, it will be analyzed the Council Directive (EU) 2017/952 of May 29, 2017, which amended Directive (EU) 2016/1164 with respect to interaction and combating the exploitation of hybrid mismatches with third countries, known in practice as ATAD II. It will be followed by a brief analysis of the Portuguese Tax System, with special emphasis on the constitutional principles of equality (non-discrimination) and ability to pay. Since the rules that fight hybrid mismatch arrangements interfere with the taxpayer's ability to deduct a certain expense or include a certain income that, without the application of these rules, would be exempt or excluded from the taxable base, it is essential to confront them with those that are the main constitutional principles of the Portuguese Tax System. Finally, a conclusion will be presented that will combine all that has been exposed during this research.
Description
Keywords
Assimetrias híbridas Princípio da igualdade Princípio da capacidade contributiva Sistema tributário português BEPS Planeamento fiscal agressivo Hybrid mismatch Non-discrimination principle Ability to pay principle Portuguese tax system Aggressive tax planning