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O regime de tributação das mais-valias imobiliárias : soluções alternativas à luz do Direito da União Europeia e da Constituição da República
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A presente dissertação centra-se no estudo do regime de tributação das mais-valias imobiliárias, introduzido pela Lei 24-D/2022, analisando-se, em particular, a sua compatibilidade com o Direito da União Europeia e com os princípios constitucionais vigentes na ordem jurídica portuguesa. O foco recai sobre a forma como o novo regime se aplica aos sujeitos passivos não residentes em território nacional que, historicamente, foram alvo de um tratamento fiscal mais desvantajoso. Para esse efeito, procede-se a uma análise da jurisprudência do Tribunal de Justiça da União Europeia, identificando os principais acórdãos que incidiram sobre normas nacionais e que contribuíram para a reconfiguração legislativa do regime. Interessa-nos especialmente estudar os princípios do Direito da União e as justificações que fazem com que as medidas restritivas impostas pelos Estados-Membros possam ser admitidas, enquadrando a alteração legislativa como uma resposta direta às exigências formuladas pelo TJUE, no sentido da eliminação da discriminação patente no anterior regime. Por fim, expõe-se uma visão crítica do atual regime, avaliando-se os seus méritos e fragilidades, bem como a proposta de algumas soluções alternativas, em certa medida inspiradas em modelos já implementados noutros ordenamentos jurídicos da União Europeia.
The present paper focuses on the study of the tax regime applicable to real estate capital gains, introduced by Law. No. 24-D/2022, with particular emphasis on its compatibility with European Union law and the constitutional principles currently in force within the Portuguese legal system. The analysis concentrates specifically on the application of the new regime to non-resident taxpayers, who have historically been subject to less favorable tax treatment. To this end, the study undertakes a detailed examination of the case law of the Court of Justice of the European Union, identifying the leading judgments addressing national provisions and their role shaping legislative reform. Particular attention is devoted to the general principles of European Union law and legal justifications under which Member States may impose restrictive measures. The legislative amendment is contextualised as a direct response to the Court of Justice of the European Union’s requirements aimed at eliminating the discriminatory treatment embedded in the former regime. Finally, this paper offers a critical perspective on the current legal framework, evaluating its strengths and weaknesses, as well as proposing alternative solutions, some of which are inspired by models already implemented in other legal systems within the European Union.
The present paper focuses on the study of the tax regime applicable to real estate capital gains, introduced by Law. No. 24-D/2022, with particular emphasis on its compatibility with European Union law and the constitutional principles currently in force within the Portuguese legal system. The analysis concentrates specifically on the application of the new regime to non-resident taxpayers, who have historically been subject to less favorable tax treatment. To this end, the study undertakes a detailed examination of the case law of the Court of Justice of the European Union, identifying the leading judgments addressing national provisions and their role shaping legislative reform. Particular attention is devoted to the general principles of European Union law and legal justifications under which Member States may impose restrictive measures. The legislative amendment is contextualised as a direct response to the Court of Justice of the European Union’s requirements aimed at eliminating the discriminatory treatment embedded in the former regime. Finally, this paper offers a critical perspective on the current legal framework, evaluating its strengths and weaknesses, as well as proposing alternative solutions, some of which are inspired by models already implemented in other legal systems within the European Union.
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Mais-valias imobiliárias Não residentes Discriminação Livre circulação de capitais Coerência do sistema fiscal Real estate capital gains Non-residents Discrimination Free movement of capitals Coherence of the tax system
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Licença CC
Sem licença CC