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Advisor(s)
Abstract(s)
A presente dissertação estuda a Cláusula Geral Anti Abuso consagrada na lei fiscal portuguesa. Em particular, pretendemos analisar a aplicabilidade desta cláusula aos casos de escolha fiscal concedidos expressamente pelo legislador aos sujeitos passivos, com especial enfoque na liberdade de escolha da forma jurídica associada à prestação de serviços.
This dissertation studies the General Anti-Abuse Rule enshrined in the Portuguese tax law. In particular, we intend to study the applicability of this clause to cases of tax choice expressly granted by the legislator to taxpayers, focusing on the freedom to choose the legal form associated with the provision of services.
This dissertation studies the General Anti-Abuse Rule enshrined in the Portuguese tax law. In particular, we intend to study the applicability of this clause to cases of tax choice expressly granted by the legislator to taxpayers, focusing on the freedom to choose the legal form associated with the provision of services.
Description
Keywords
Cláusula geral anti abuso Elisão fiscal Escolha fiscal Liberdade de prestação de serviços General anti-abuse rule Tax avoidance Tax choice Freedom to provide services