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A tributação das parcerias público-privadas
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Através da presente dissertação pretende-se proceder a uma reflexão sobre a necessidade de tributação extraordinária das Parcerias Público-Privadas, começando por se percorrer o percurso histórico desde o seu surgimento, com particular enfase no seu evoluir a partir dos finais da década de oitenta do século passado, altura em que, massivamente, se apresentaram como meio de resposta dos Estados Europeus face às necessidades de manutenção de serviços públicos, cujo desaparecimento politicamente seria difícil de sustentar, ao passo que permitiam a não ampliação endividamento público, tudo no cumprimento do rigor
monetário e orçamental imposto pelas instituições europeias, enquanto critérios de consagração de um crescimento sustentado e de uma solidez das finanças públicas assente no pensamento dominante neoliberal.
No caso concreto de Portugal, o recurso às Parcerias Público-Privadas assentou em larga medida na assinatura de contratos cujo interesse público e fundamentalmente económico não foi devidamente assegurado, em virtude da impreparação do Estado na assinatura dos contratos, manifestada através quer da carência de meios técnicos quer da inexistência de mecanismos legislativos específicos criados para
regulação deste tipo de contratos.
Tal realidade contínua a traduzir-se em avultados encargos para o Estado verificados ao longo dos contratos, decorrentes das garantias desproporcionadas de rentabilidade asseguradas perante os parceiros privados e dos pedidos de reequilíbrio financeiro pelos mesmos recorrentemente solicitados, os quais se encontram previstos contratualmente e na maioria das vezes são difíceis de quantificar.É pois neste contexto atual de constrangimento orçamental, que se pretende destacar a necessidade da repartição dos sacrifícios por via de uma tributação extraordinária a lançar sobre as concessionárias parte nesses contratos.
Procedendo a uma análise os desafios legais postos a essa tributação, seguindo depermeio o princípio da igualdade tributária e a capacidade contributiva como seu princípio consorte. Para tanto, apresentar-se-ão algumas das possíveis formas de tributação extraordinária possíveis, neste caso valendo-nos da experiência aplicada noutros setores.
The present dissertation intends to reflect on the need for creating extraordinary taxation for Public-Private Partnerships and, analyzing its trajectory from its historical starting point to nowadays, with particular emphasis on its development during the late eighties, period in which they were massively released as a State European response to preserve public services. Abolishment of public service would politically, be very difficult to sustain, despite the fact it would allow for the non-increment of public debt, so all of these partnerships were based on a neoliberal way of thinking that sustained a solid growth and sound public finance methodology, and were generated in compliance with all the monetary accuracy and budgetary constraints imposed by European institutions. In the specific case of Portugal, the adoption of Public-Private Partnerships was largely established by the signature of contracts that were not adequately safeguarded by public or economic interests; gaps in legislative mechanisms to regulate such contracts and lack in resources were evident. This reality, observed during contractual periods, still translates into a large economical State burden. The defective contractual agreements given to private partners, generated disproportionate profitability guarantees and, recurrent requests for financial rebalancing that were normally foreseen in the contractual agreement and usually rather difficult to quantify. Therefore in this current context of budgetary constraints, the intention is to emphasize the need to distribute the sacrifices amongst concessionaries, which are parties in the agreements, by means of extraordinary taxation. The dissertation will analyze the legal challenges of this taxation, following the principle of tax equality and ability to pay as its consort principle. To do so, we will present some of the possible forms of extraordinary taxation, applying experiences implemented in other sectors.
The present dissertation intends to reflect on the need for creating extraordinary taxation for Public-Private Partnerships and, analyzing its trajectory from its historical starting point to nowadays, with particular emphasis on its development during the late eighties, period in which they were massively released as a State European response to preserve public services. Abolishment of public service would politically, be very difficult to sustain, despite the fact it would allow for the non-increment of public debt, so all of these partnerships were based on a neoliberal way of thinking that sustained a solid growth and sound public finance methodology, and were generated in compliance with all the monetary accuracy and budgetary constraints imposed by European institutions. In the specific case of Portugal, the adoption of Public-Private Partnerships was largely established by the signature of contracts that were not adequately safeguarded by public or economic interests; gaps in legislative mechanisms to regulate such contracts and lack in resources were evident. This reality, observed during contractual periods, still translates into a large economical State burden. The defective contractual agreements given to private partners, generated disproportionate profitability guarantees and, recurrent requests for financial rebalancing that were normally foreseen in the contractual agreement and usually rather difficult to quantify. Therefore in this current context of budgetary constraints, the intention is to emphasize the need to distribute the sacrifices amongst concessionaries, which are parties in the agreements, by means of extraordinary taxation. The dissertation will analyze the legal challenges of this taxation, following the principle of tax equality and ability to pay as its consort principle. To do so, we will present some of the possible forms of extraordinary taxation, applying experiences implemented in other sectors.
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Palavras-chave
Direito fiscal Parceria público-privada Tributação Contribuição Teses de mestrado - 2018