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Cláusulas gerais antiabuso : do conflito à conciliação : um estudo entre direito nacional, europeu e convencional
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Esta dissertação tem como objetivo uma comparação entre a Ação 6 do programa da OCDE e da Diretiva antiabuso da União Europeia, que estabelecem regras de prevenção de fraude fiscal. Nesses instrumentos legais foi consagrada uma Cláusula Geral antiabuso, com o objetivo de estabelecer um garante mínimo de combate aos fenómenos de fraude fiscal. Nesse sentido, estudamos, essencialmente como foi a implementação da Cláusula Geral antiabuso no ordenamento jurídico português, as teorias jurídicas que influenciaram a sua redação e o seu desenvolvimento. Estudamos também como foi a transposição da Cláusula da Diretiva antiabuso europeia, o seu desenvolvimento jurisprudencial e abordaremos também as diferentes Diretivas que influenciaram a redação do que aquilo é hoje a Cláusula nacional. Ao mesmo tempo, iremos decompor os elementos de ambas as cláusulas tendo em vista a sua comparação para que no fim, confrontemos estes dois instrumentos legais, por forma a entender as suas diferenças.
This thesis aims at a comparison between Action 6 of the OECD program and the European Union's Anti-Abuse Directive, which establish rules for tax fraud prevention. In these legal instruments a General Anti-Abuse Rule was implemented, with the purpose of establishing a minimum guarantee to combat the tax fraud phenomena. In this sense, in this study we will focus on how the General Anti-Abuse Clause was implemented in the Portuguese legal system, the legal theories that influenced its drafting and development. We will also study how the Clause was transposed from the European Anti-Abuse Directive, its jurisprudential development and we will also address the different Directives that influenced the drafting of what is now the national Clause. At the same time, we will break down the elements of both clauses in order to compare them and, in the end, confront these two legal instruments in order to understand their differences.
This thesis aims at a comparison between Action 6 of the OECD program and the European Union's Anti-Abuse Directive, which establish rules for tax fraud prevention. In these legal instruments a General Anti-Abuse Rule was implemented, with the purpose of establishing a minimum guarantee to combat the tax fraud phenomena. In this sense, in this study we will focus on how the General Anti-Abuse Clause was implemented in the Portuguese legal system, the legal theories that influenced its drafting and development. We will also study how the Clause was transposed from the European Anti-Abuse Directive, its jurisprudential development and we will also address the different Directives that influenced the drafting of what is now the national Clause. At the same time, we will break down the elements of both clauses in order to compare them and, in the end, confront these two legal instruments in order to understand their differences.
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Palavras-chave
Fraude fiscal Abuso Cláusula geral anti-abuso Direito comparado Teses de mestrado - 2023