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A Cláusula Geral Anti Abuso configura um dos meios primordiais para assegurar que a tributação prossegue os seus principais fins, nomeadamente, corrigir desigualdades, distribuir riqueza e viabilizar os sistemas políticos e fiscais. Ora, a CGAA assegura estas finalidades, através do combate de práticas abusivas e através da preservação da integridade do sistema fiscal. Embora os contribuintes possam escolher modelos empresariais que minimizem custos e maximizem receitas, o planeamento fiscal deverá ter fundamentos comerciais legítimos. Nestes termos, é necessário distinguir entre planeamento fiscal legítimo e ilegítimo. Para isto, a análise dos elementos intelectual, normativo, meio e resultado mostra-se crucial para identificar a ocorrência de um planeamento fiscal abusivo.
The Portuguese General Anti-Abuse Rule (GAAR) constitutes one of the primary means to ensure that taxation fulfills its main purposes, namely, correcting inequalities, distributing wealth, and enabling political and fiscal systems. The GAAR ensures these objectives by combating abusive practices and preserving the integrity of the tax system. Although taxpayers can choose business models that minimize costs and maximize revenues, tax planning must have legitimate commercial grounds. Therefore, it is necessary to distinguish between legitimate and illegitimate tax planning. through the analysis of the intellectual, normative, mean, and result elements, which are crucial to identify the occurrence of abusive tax planning.
The Portuguese General Anti-Abuse Rule (GAAR) constitutes one of the primary means to ensure that taxation fulfills its main purposes, namely, correcting inequalities, distributing wealth, and enabling political and fiscal systems. The GAAR ensures these objectives by combating abusive practices and preserving the integrity of the tax system. Although taxpayers can choose business models that minimize costs and maximize revenues, tax planning must have legitimate commercial grounds. Therefore, it is necessary to distinguish between legitimate and illegitimate tax planning. through the analysis of the intellectual, normative, mean, and result elements, which are crucial to identify the occurrence of abusive tax planning.
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Keywords
Cláusula geral anti abuso Planeamento fiscal Elementos da CGAA Evasão fiscal Mecanismos abusivos General anti-abuse rule GAAR elements Tax evasion Abusive mechanisms