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Muitos elogios podem ser tecidos à globalização. Apesar disso, esta gerou uma maior interação entre os sistemas fiscais, facilitando, deste modo, situações de planeamento fiscal internacional ilícito, com o objetivo único de transferir as atividades para países ou regiões de baixa ou nula tributação, atenuando o montante de imposto a pagar no país da residência. Muitos contribuintes recorreram, por isso, a “paraísos fiscais” ou figuras próximas. Nesta senda, Estados e Organizações Internacionais procuram atenuar esta concorrência fiscal prejudicial, nomeadamente através da previsão de medidas anti-abuso na legislação fiscal. Nesta dissertação, iremos atentar na conformidade entre uma dessas medidas, prevista no regime do privilégio de afiliação (participation exemption),1 e o Direito da União Europeia, com o objetivo de verificar se a utilização de um sistema de “lista negra” não condiciona a liberdade de circulação de capitais na sua dimensão externa.
Along with globalization came a lot of positive aspects, nevertheless a broader interaction between the tax systems allowed situations of ilicit international tax planning, with the main goal of transfering the activities to other countries or regions with a lower or none taxation, decreasing the tax amount in the state of residence. A lot of tax payers resorted to “tax havens” or similar resources and, due to this, States and international organizations are putting a lot of effort in the necessity of decrease the harmful tax competetion, particularly through the enhance of antiabuse mecanisms in their tax legislations. The purpose of this dissertation is to verify the compatibility between one of these measures, which is provided for in participation exemption Regime, analysing if the usage of a “black list system” creates a restriction to the freedom of capital movements.
Along with globalization came a lot of positive aspects, nevertheless a broader interaction between the tax systems allowed situations of ilicit international tax planning, with the main goal of transfering the activities to other countries or regions with a lower or none taxation, decreasing the tax amount in the state of residence. A lot of tax payers resorted to “tax havens” or similar resources and, due to this, States and international organizations are putting a lot of effort in the necessity of decrease the harmful tax competetion, particularly through the enhance of antiabuse mecanisms in their tax legislations. The purpose of this dissertation is to verify the compatibility between one of these measures, which is provided for in participation exemption Regime, analysing if the usage of a “black list system” creates a restriction to the freedom of capital movements.
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Globalização Planeamento fiscal internacional ilícito Paraísos fiscais Medidas antiabuso Regime da participation exemption Sistema de “lista negra" Globalization Ilicit international tax planning Tax haven Antiabuse mecanisms Participation exemption regime