Loading...
Publication
A troca de informações e as garantias dos contribuintes
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.53 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O escopo da presente tese consiste em analisar o impacto da Troca de Informações nas garantias dos contribuintes em consonância com os princípios da Boa Governança Tributária e da Transparência no panorama fiscal internacional. Tal troca constitui uma ferramenta necessária para os Estados Contratantes identificarem e combaterem casos de fraude e de evasão fiscais levadas a cabo pelos contribuintes, sendo esta a sua finalidade essencial. Impõe-se a criação de mecanismos eficazes para a tutela efetiva dos direitos e garantias dos contribuintes através da instituição de uma Cláusula de Tutela Fiscal Internacional. Quanto às garantias, as mesmas asseguram-se através dos principais meios: i) sistema de soft law baseado no standard internacional; ii) sistema de hard law baseado nas Convenções de Dupla Tributação e demais convenções de eficácia vinculativa e iii) por intermédio de um Tax Ombudsman especializado para o efeito. A validade de um standard fiscal internacional implica que os direitos e as garantias dos contribuintes sejam respeitados nos sistemas e ordenamentos jurídicos internos dos Estados Contratantes. Para podermos aplicar no caso concreto o procedimento de Troca de Informações devem estar preenchidos os seguintes requisitos: i) existência de relevância previsível do pedido com a correspondente proibição de fishing expeditions; ii) inexistência de limites à Troca de Informações; iii) respeito pelas regras de confidencialidade entre Estados Contratantes e contribuintes; iv) não uso de informações obtidas de forma ilícita. A posição do contribuinte também pode ser prejudicada por atividades investigativas invasivas e ilegais ou através do uso de informações confidenciais. A proteção jurídica dos contribuintes a nível internacional só poderá ser adequadamente garantística e eficaz se a estes for reconhecido o direito de impugnar diretamente o pedido de Troca de Informações perante os tribunais nacionais, de modo a evitar para os contribuintes a eventual ocorrência de danos irreparáveis.
The scope of this thesis is to analyze the impact of the Exchange of Information on taxpayers' guarantees in line with the principles of Good Tax Governance and Transparency in the international tax landscape. This exchange is a necessary tool for the Contracting States to identify and combat cases of fraud and tax evasion carried out by taxpayers, which is its essential purpose. We need to create effective mechanisms for the effective protection of taxpayers' rights and guarantees through the establishment of an International Tax Protection Clause. As for guarantees, they are ensured through the following main means: i) a soft law system based on international standards; ii) a hard law system based on Double Taxation Conventions and other conventions with binding effect; and iii) through a specialized Tax Ombudsman. The validity of an international tax standard implies that the rights and guarantees of taxpayers are respected in the domestic legal systems and systems of the Contracting States. In order to be able to apply the Exchange of Information procedure in a specific case, the following requirements must be met: i ) the existence of foreseeable relevance of the request with the corresponding prohibition of fishing expeditions; ii ) the absence of limits to the Exchange of Information; iii ) respect for the rules of confidentiality between Contracting States and taxpayers; iv ) the non use of information obtained illegally. The taxpayer's position can also be jeopardized by invasive and illegal investigative activities or through the use of confidential information. The legal protection of taxpayers at international level can only be adequately guaranteed and effective if they are granted the right to directly challenge the request for exchange of information before national courts, in order to avoid irreparable damag e to taxpayers.
The scope of this thesis is to analyze the impact of the Exchange of Information on taxpayers' guarantees in line with the principles of Good Tax Governance and Transparency in the international tax landscape. This exchange is a necessary tool for the Contracting States to identify and combat cases of fraud and tax evasion carried out by taxpayers, which is its essential purpose. We need to create effective mechanisms for the effective protection of taxpayers' rights and guarantees through the establishment of an International Tax Protection Clause. As for guarantees, they are ensured through the following main means: i) a soft law system based on international standards; ii) a hard law system based on Double Taxation Conventions and other conventions with binding effect; and iii) through a specialized Tax Ombudsman. The validity of an international tax standard implies that the rights and guarantees of taxpayers are respected in the domestic legal systems and systems of the Contracting States. In order to be able to apply the Exchange of Information procedure in a specific case, the following requirements must be met: i ) the existence of foreseeable relevance of the request with the corresponding prohibition of fishing expeditions; ii ) the absence of limits to the Exchange of Information; iii ) respect for the rules of confidentiality between Contracting States and taxpayers; iv ) the non use of information obtained illegally. The taxpayer's position can also be jeopardized by invasive and illegal investigative activities or through the use of confidential information. The legal protection of taxpayers at international level can only be adequately guaranteed and effective if they are granted the right to directly challenge the request for exchange of information before national courts, in order to avoid irreparable damag e to taxpayers.
Description
Keywords
Troca de informação fiscal Garantias dos contribuintes Transparência fiscal internacional Compliance tributária Teses de mestrado - 2025 Exchange of tax information Taxpayer guarantees International tax transparency Tax compliance