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O conceito de artificialidade à luz do direito da União Europeia e da ação 6 do Projeto B.E.P.S.
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Não sendo um fenómeno novo, o abuso de regras fiscais tem vindo, no entanto, a colocar desafios cada vez mais ambiciosos ao legislador, essencialmente devido a fatores como a crescente complexificação das estruturas societárias empresariais, permitida e incentivada pelo incessante movimento de globalização com que somos quotidianamente surpreendidos.
A vontade de repor a transparência fiscal e a justa alocação dos poderes tributários entre os Estados não pode, no entanto, afetar vetores fundamentais deste ramo do Direito, com dignidade constitucional e reconhecidos a nível internacional, designadamente o Princípio da Segurança Jurídica, na vertente da previsibilidade que deve subjazer a qualquer dispositivo legal.
Embora reconhecendo a essencialidade da existência de conceitos indeterminados para a necessária fluência do tráfego jurídico e a irremediável permanente desatualização legislativa, consideramos ter de existir um núcleo mínimo fundamental de segurança na interpretação de qualquer norma.
No caso das normas gerais antiabuso – objeto do nosso estudo – esse conteúdo mínimo obtém-se através da inclusão e, tanto quanto possível, densificação, do requisito da artificialidade – já de si uma concretização do elemento normativo, amplamente reconhecido como essencial a este tipo de cláusulas.
O que neste estudo se procura mostrar é de que forma tem sido entendido este requisito no âmbito dos trabalhos promovidos a nível internacional (particularmente pelo grupo de trabalho alocado ao Projeto B.E.P.S. pela O.C.D.E.) e regional (no caso específico da U.E.), apurando as lacunas e virtudes resultantes do labor, ainda em construção, de cada um dos referidos organismos neste campo, de modo a que a identificação de tais deficiências possa contribuir para uma progressiva melhoria da legislação neste domínio para futuro.
Para o efeito, sem embargo de uma adequada descrição do percurso, tanto da O.C.D.E., como da U.E., para chegarem aos dispositivos gerais de combate ao abuso que hoje têm em cima da mesa, o nosso estudo focar-se-á na análise do elemento normativo, sob a forma do conceito de artificialidade, previsto no n.º 7 do Article X (Entitlement to Benefits) do Relatório da Ação 6 do Projeto B.E.P.S., por um lado, e no Artigo 6.º (Regra geral antiabuso) da Diretiva (UE) 2016/1164 do Conselho, de 12 de julho de 2016, que estabelece regras contra as práticas de elisão fiscal que tenham incidência direta no funcionamento do mercado interno (A.T.A.D.), por outro.
Although this is not a new phenomenon, tax abuse have been gradually addressing more and more ambitious challenges to the lawmakers around the world, mainly due to factors such as the increasing complexity of corporate structures, allowed and encouraged by the ceaseless globalization movement which surprise us everyday. The desire to restore fiscal transparency and fair allocation of taxing powers among States can not, however, affect fundamental vectors of this area of law, which have constitutional dignity and are recognized at an international level, namely the Principle of Legal Certainty, as regards the predictability which must underlie any legal provision. While recognizing the essentiality of the existence of indeterminate concepts for the necessary fluency of legal traffic and the irremediable permanent outdating of the legislation, the author consider that there must be a fundamental minimum core of security in the interpretation of any provision. In the case of general anti-abuse rules - object of this study - this minimum content is obtained through the inclusion and, as far as possible, densification, of the artificiality requirement - already an accomplishment of the normative element, widely recognized as essential to this kind of clauses. This study aims to show how this requirement has been understood in the context of works promoted at international level (particularly by the working group allocated by O.E.C.D. to the B.E.P.S. Project) and regional level (in the specific case of the E.U.), by identifying the loopholes and merits resulting from the work, still in progress, of each of these organizations in this field, so that the identification of such shortcomings can contribute to a progressive improvement of the legislation on this matter for the future. For this purpose, beyond the reporting of an adequate description of the path that has led both O.E.C.D. and E.U. to reach the anti-abuse clauses they now have on the table, this study will focus on the normative element, through the artificiality concept, foreseen in paragraph 7 of Article X (Entitlement to Benefits) of the Action 6 Report of the B.E.P.S. Project, on the one hand, and in Article 6 (General anti-abuse rule) of the Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (A.T.A.D.), on the other hand.
Although this is not a new phenomenon, tax abuse have been gradually addressing more and more ambitious challenges to the lawmakers around the world, mainly due to factors such as the increasing complexity of corporate structures, allowed and encouraged by the ceaseless globalization movement which surprise us everyday. The desire to restore fiscal transparency and fair allocation of taxing powers among States can not, however, affect fundamental vectors of this area of law, which have constitutional dignity and are recognized at an international level, namely the Principle of Legal Certainty, as regards the predictability which must underlie any legal provision. While recognizing the essentiality of the existence of indeterminate concepts for the necessary fluency of legal traffic and the irremediable permanent outdating of the legislation, the author consider that there must be a fundamental minimum core of security in the interpretation of any provision. In the case of general anti-abuse rules - object of this study - this minimum content is obtained through the inclusion and, as far as possible, densification, of the artificiality requirement - already an accomplishment of the normative element, widely recognized as essential to this kind of clauses. This study aims to show how this requirement has been understood in the context of works promoted at international level (particularly by the working group allocated by O.E.C.D. to the B.E.P.S. Project) and regional level (in the specific case of the E.U.), by identifying the loopholes and merits resulting from the work, still in progress, of each of these organizations in this field, so that the identification of such shortcomings can contribute to a progressive improvement of the legislation on this matter for the future. For this purpose, beyond the reporting of an adequate description of the path that has led both O.E.C.D. and E.U. to reach the anti-abuse clauses they now have on the table, this study will focus on the normative element, through the artificiality concept, foreseen in paragraph 7 of Article X (Entitlement to Benefits) of the Action 6 Report of the B.E.P.S. Project, on the one hand, and in Article 6 (General anti-abuse rule) of the Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (A.T.A.D.), on the other hand.
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Direito fiscal Transparência Cláusula geral anti-abuso OCDE Direito da União Europeia Teses de mestrado - 2018