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Dos métodos de eliminação da dupla tributação económica dos dividendos na União Europeia
| Name: | Description: | Size: | Format: | |
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| Documento principal | 1.25 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A dupla tributação é uma consequência da crescente internacionalização das relações comerciais e, na Europa, da criação de um Mercado Único. Com este aumento das relações internacionais surgem cada vez mais situações em que não só existe a dupla tributação jurídica como também a dupla tributação económica.
Surgindo entre sujeitos passivos residentes em diferentes Estados-Membros, a dupla tributação económica apresenta-se como uma ameaça à distribuição de competências tributárias e à própria soberania de cada Estado.
Assim, por onerar excessivamente as trocas internacionais, e de acordo com os próprios conceitos comunitários de “Mercado Único”, “Livre Circulação de Capitais” e “Liberdade de Estabelecimento”, os Estados têm vindo a implementar diversos métodos de eliminação da dupla tributação económica, baseados em diferentes paradigmas de equidade, eficiência e neutralidade.
Neste trabalho analisaremos os principais métodos de eliminação da dupla tributação económica dos dividendos, nomeadamente os métodos do crédito e da isenção.
Esta análise será realizada em dois passos: (i) análise dos pressupostos, características, variantes e consequências de cada método per se, e, (ii) análise dos métodos à luz dos objectivos do Tratado Europeu e da jurisprudência do TJUE.
Double taxation is a consequence deriving from the growing internationalization of the commercial relations and, in Europe, from the establishment of a Common Market. With this growth on commercial relations, new situations arise in which there is not only juridical double taxation, but also economic double taxation appears. Arising between taxable persons in different Member-States, economic double taxation presents itself as a threat to the allocation of taxing powers and each Member-State’s sovereignty. Therefore, by putting an excessive burden in the international trades, and according to the European concepts of “Common Market”, the “Freedom of Movement of Capital” and the “Freedom of Establishment”, Member-States have been implementing several methods of economic double taxation relief, based on different paradigms of equity, efficiency and neutrality.In this study, we will analyze the main methods of providing economic double taxation relief on dividends, namely the exemption and credit methods. This analysis will be carried out in two steps: (i) analysis of the requirements, characteristics, variations and consequences of each method per se and (ii) analysis of each method as prescribed in the European treaties and ECJ’s case law.
Double taxation is a consequence deriving from the growing internationalization of the commercial relations and, in Europe, from the establishment of a Common Market. With this growth on commercial relations, new situations arise in which there is not only juridical double taxation, but also economic double taxation appears. Arising between taxable persons in different Member-States, economic double taxation presents itself as a threat to the allocation of taxing powers and each Member-State’s sovereignty. Therefore, by putting an excessive burden in the international trades, and according to the European concepts of “Common Market”, the “Freedom of Movement of Capital” and the “Freedom of Establishment”, Member-States have been implementing several methods of economic double taxation relief, based on different paradigms of equity, efficiency and neutrality.In this study, we will analyze the main methods of providing economic double taxation relief on dividends, namely the exemption and credit methods. This analysis will be carried out in two steps: (i) analysis of the requirements, characteristics, variations and consequences of each method per se and (ii) analysis of each method as prescribed in the European treaties and ECJ’s case law.
Description
Keywords
Direito fiscal Dupla tributação União Europeia Comércio internacional Teses de mestrado - 2014