| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 657.44 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A presente dissertação estuda a Cláusula Geral Anti Abuso consagrada na lei portuguesa. Tomando como ponto de partida as recentes alterações legislativas, é desenvolvida uma análise comparativa entre a lei nova e a lei antiga e traçado o pano de fundo do seu enquadramento na evolução verificada no panorama internacional. Para dar cumprimento a este objetivo, apresenta-se um estudo dos instrumentos internacionais que nos vão auxiliar na compreensão da realidade atual desta figura, e um estudo dos elementos característicos em vigor no regime nacional até à transposição da ATAD 1, e dos que vigoram no atual regime. Pretendemos, deste modo apurar, por um lado, se há diferenças significativas e, por outro, se esta alteração que deu origem à lei nova era efetivamente necessária para um combate mais eficiente à elisão fiscal.
This dissertation studies the General Anti-Abuse Rule enshrined in Portuguese law. Taking as a starting point the recent legislative changes, a comparative analysis between the new law and the old law is developed and the background of its framing in the evolution verified in the international panorama is outlined. In order to fulfill this objective, a study is presented of the international instruments that will help us to understand the current reality of this figure, and a study of the characteristic elements in force in the national regime until the transposition of ATAD 1, and of those in force in the current regime. In this way, on the one hand we intend to determine whether there are any significant differences, and, on the other hand, whether this change that gave rise to the new law was indeed necessary for a more efficient fight against tax avoidance.
This dissertation studies the General Anti-Abuse Rule enshrined in Portuguese law. Taking as a starting point the recent legislative changes, a comparative analysis between the new law and the old law is developed and the background of its framing in the evolution verified in the international panorama is outlined. In order to fulfill this objective, a study is presented of the international instruments that will help us to understand the current reality of this figure, and a study of the characteristic elements in force in the national regime until the transposition of ATAD 1, and of those in force in the current regime. In this way, on the one hand we intend to determine whether there are any significant differences, and, on the other hand, whether this change that gave rise to the new law was indeed necessary for a more efficient fight against tax avoidance.
Descrição
Palavras-chave
Anti-tax avoidance directive Cláusula geral anti abuso Elisão fiscal Lei antiga Lei nova General anti-abuse rule Tax avoidance Old law New law