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Abstract(s)
O presente estudo versa sobre a Cláusula Geral Anti-Abuso, como limite ao planeamento fiscal, procedendo-se à identificação e análise dos problemas suscitados na sua aplicação, indicando-se, à final, uma proposta de resolução.
Essencialmente interessa perceber quais os princípios constitucionais subjacentes à CGAA, sobretudo o princípio da liberdade de gestão fiscal, que reflete o direito dos contribuintes ao planeamento fiscal.
Assim por recurso à revisão de literatura como metodologia de investigação, procedeu-se à análise dos vários tipos de planeamento fiscal, para seguidamente analisar aquele que é considerado o maior limite ao planeamento fiscal criado no ordenamento jurídico português, a Cláusula Geral Anti-Abuso.
Aqui chegados, e perante a constatação dos problemas de aplicação da CGAA, indicar-se-á uma solução que tenha em vista garantir a segurança tributária e proteção da confiança dos contribuintes, a liberdade de gestão fiscal e finalmente o combate justo e equitativo à evasão fiscal.
The present study covers the General Anti-Abuse Rule, regarded as a limitation to tax planning, through the identification and analysis of the main problems arising from its application, followed by the indication of a possible solution. In essence, it is important to understand the GAAR’s underlying constitutional principles, mainly the freedom of fiscal management, which reflects the taxpayers’ right to an effective tax planning. Therefore, using an investigation methodology based on the revision of literature, at first the several types of tax planning were analyzed in order to, as a next step, enable the analysis of the GAAR, considered by many the major limitation to tax planning that has been created in the Portuguese legal system. Finally, following the identification of some problems in the application of the GAAR, this work is intended to indicate a solution that is able to ensure fiscal security and the protection of the taxpayers’ expectations, the freedom of fiscal management as well as a fair and proportional fight against tax evasion.
The present study covers the General Anti-Abuse Rule, regarded as a limitation to tax planning, through the identification and analysis of the main problems arising from its application, followed by the indication of a possible solution. In essence, it is important to understand the GAAR’s underlying constitutional principles, mainly the freedom of fiscal management, which reflects the taxpayers’ right to an effective tax planning. Therefore, using an investigation methodology based on the revision of literature, at first the several types of tax planning were analyzed in order to, as a next step, enable the analysis of the GAAR, considered by many the major limitation to tax planning that has been created in the Portuguese legal system. Finally, following the identification of some problems in the application of the GAAR, this work is intended to indicate a solution that is able to ensure fiscal security and the protection of the taxpayers’ expectations, the freedom of fiscal management as well as a fair and proportional fight against tax evasion.
Description
Keywords
Planeamento fiscal Cláusula geral anti-abuso Liberdade de gestão fiscal Tax planning General anti-abuse rule Freedom of fiscal management