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Desafios na aplicação do conceito de atividade e materialmente exercida na Zona Franca da Madeira : a noção de posto de trabalho
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As intervenções dos Estados na economia assumiram relevância no panorama internacional com as investigações desenvolvidas pela Comissão Europeia. Contudo, a concessão de Auxílios de Estado a empresas ou setores de produção, considerados fundamentais para o desenvolvimento e manutenção da economia, sempre foram uma prática comum dos Estados. O caso da Zona Franca da Madeira é uma das formas mais comuns de intervenção dos Estados, com o objetivo de atrair investimento, através da concessão de benefícios fiscais às empresas. Todavia, o Tribunal Geral da União Europeia confirmou a decisão da Comissão Europeia de que não foram cumpridas as condições para este auxílio ser autorizado, ordenando a sua recuperação. Desta forma, os contribuintes estão a ser notificados pela Autoridade Tributária e Aduaneira para efetuarem os pagamentos alocados à recuperação destes auxílios. A nossa dissertação pretende realizar um brevíssimo enquadramento do caso bem como da Decisão da Comissão Europeia, analisando, consequentemente, o conceito de auxílio de Estado. Oferecemos, ainda, algumas hipóteses de solução para o conceito de posto de trabalho e atividade efetiva e materialmente exercida. Assim sendo, estamos em condições de afirmar que a metodologia para apurar o IRC a restituir deve basear-se num critério de proporcionalidade, não devendo desconsiderar as empresas que empreguem fora da Madeira.
Interventions by states in the economy have become increasingly important on the international scene with the investigations carried out by the European Commission. However, the granting of state aid to companies or production sectors considered fundamental to the development and maintenance of the economy has always been a common practice of states. The case of the Madeira Free Trade Zone is one of the most common forms of state intervention, with the aim of attracting investment by granting tax benefits to companies. However, the General Court of the European Union confirmed the European Commission’s decision that the conditions for this aid to be authorized were not met and ordered its recovery. Therefore, taxpayers are being notified by the Tax and Costums Authority to make the payments allocated to the recovery of this aid. Our dissertation aims to provide a very brief overview of the case and of the European Commission’s decision, analyzing the concept of state aid. We also offer some hypothetical solutions for the concept of the job and the activity materially carried out. Therefore, we can confirm that the methodology for calculating the CIT to be refunded should be based on a proportionality criterion and should not disregard companies that employ people outside Madeira.
Interventions by states in the economy have become increasingly important on the international scene with the investigations carried out by the European Commission. However, the granting of state aid to companies or production sectors considered fundamental to the development and maintenance of the economy has always been a common practice of states. The case of the Madeira Free Trade Zone is one of the most common forms of state intervention, with the aim of attracting investment by granting tax benefits to companies. However, the General Court of the European Union confirmed the European Commission’s decision that the conditions for this aid to be authorized were not met and ordered its recovery. Therefore, taxpayers are being notified by the Tax and Costums Authority to make the payments allocated to the recovery of this aid. Our dissertation aims to provide a very brief overview of the case and of the European Commission’s decision, analyzing the concept of state aid. We also offer some hypothetical solutions for the concept of the job and the activity materially carried out. Therefore, we can confirm that the methodology for calculating the CIT to be refunded should be based on a proportionality criterion and should not disregard companies that employ people outside Madeira.
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Zona franca da Madeira Auxílios de Estado Regime fiscal preferencial Atividade efetiva e materialmente exercida Postos de trabalho Regime III Imposto sobre o rendimento das pessoas coletivas Direito fiscal europeu Madeira free trade zone State aid Activity actually and materially carried out Job positions Corporate income tax EU tax law
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Sem licença CC