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Abstract(s)
Nesta tese analisamos a validade da ATAD à luz do direito primário europeu, que não atribui um poder regulamentar geral à UE, mas sim competências circunscritas nos termos da base jurídica escolhida pelas instituições europeias para cada um dos seus atos jurídicos. Tendo sido aprovada ao abrigo do artigo 115.º do TFUE, a Diretiva só será válida se contribuir para melhorar o funcionamento do mercado interno. Em nosso entender, a ATAD não cumpre tal requisito pois visa uma harmonização mínima – como se vê pelo artigo 3.º - mas não dispõe da necessária cláusula de livre circulação, exigida pela jurisprudência do TJUE. Ilustramos este ponto através de uma breve análise à regra relativa às SECs. A ATAD será assim inválida por violação do artigo 115.º do TFUE.
In this dissertation we analyze the compatibility of ATAD with European primary law, which does not give a general regulatory power to the EU. On the contrary, its competences need to be used in accordance with both the principle of conferral and the legal basis selected for each legal act. Because ATAD was approved under article 115.º of the TFEU, it will only be valid as long as it contributes to the proper functioning of the internal market. In our opinion, that is not the case, as the Directive pursues a minimum harmonization – as we can see from article 3.º - but does not have a free movement clause as is required by the case law of the CJEU. We illustrate this through a brief analysis of the CFC rule. In our view, ATAD is invalid because it does not comply with the requirements of article 115.º of the TFEU.
In this dissertation we analyze the compatibility of ATAD with European primary law, which does not give a general regulatory power to the EU. On the contrary, its competences need to be used in accordance with both the principle of conferral and the legal basis selected for each legal act. Because ATAD was approved under article 115.º of the TFEU, it will only be valid as long as it contributes to the proper functioning of the internal market. In our opinion, that is not the case, as the Directive pursues a minimum harmonization – as we can see from article 3.º - but does not have a free movement clause as is required by the case law of the CJEU. We illustrate this through a brief analysis of the CFC rule. In our view, ATAD is invalid because it does not comply with the requirements of article 115.º of the TFEU.
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Keywords
União Europeia ATAD Sociedades estrangeiras controladas Base jurídica 115.º TFUE Invalidade European Union Controlled foreign companies Legal basis 115.º TFEU Invalidity