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Abstract(s)
O presente estudo tem como objectivo primordial a análise aprofundada do regime jurídico-fiscal do Residente Não Habitual, introduzido no ordenamento jurídico português em 2009.
A tributação reduzida, e por vezes inexistente, a que os rendimentos destes contribuintes estão sujeitos, faz levantar questões que merecem ser analisadas criticamente.
Iniciando com uma abordagem expositiva da conjuntura financeira e económica em que surge o regime jurídico em apreço, da relevância do critério da residência no Direito Tributário, e, bem assim, do conceito de residência adoptado no ordenamento jurídico português – afinal, é este critério o requisito primeiro de aplicação do regime – prosseguimos para a análise do regime jurídico-fiscal aplicável ao Residente não Habitual, no âmbito da sua incidência objectiva, subjectiva e temporal, terminando com uma apreciação da sua natureza jurídica.
Elaborado o enquadramento da caracterização jurídica do regime, ponderamos a convivência deste com todos os princípios constitucionais de âmbito fiscal que consideramos relevante analisar, tendo em conta o âmbito do presente estudo.
Concluiremos pela harmonização deste regime com o ordenamento jurídico-constitucional português, que apesar de criticado por vários, é por outros aplaudido, não deixando de observar algumas fragilidades que poderão ser acauteladas.
The main objective of this study is the in-depth analysis of the Non-habitual Resident tax regime, introduced in Portuguese legal system in 2009. The reduced, sometimes nonexistent, taxation to which the income of these taxpayers is subject to leads to questions that deserves to be critically analyzed. Starting with an expositive approach to the financial and economic environment in which the legal regime in question emerges, the relevance of the criterion of residence in the Tax Law, as well as the concept of residence adopted in the Portuguese legal system - after all this is the criterion´s first requirement for the application of the scheme - we proceeded to analyze the legal and tax regime applicable to the Non-Habitual Resident, within the scope of its objective, subjective and temporal effectiveness, ending with an assessment of its legal nature. Once the framework of the legal characterization of the regime is established, we consider the coexistence of this normative with all the constitutional principles of taxation that we consider relevant to analyze, taking into account the scope of the present study. We will conclude by stating that this regime is in harmony with the Portuguese legal and constitutional order, which despite being criticized by several, is applauded by others, while noting certain weaknesses that may be taken care of.
The main objective of this study is the in-depth analysis of the Non-habitual Resident tax regime, introduced in Portuguese legal system in 2009. The reduced, sometimes nonexistent, taxation to which the income of these taxpayers is subject to leads to questions that deserves to be critically analyzed. Starting with an expositive approach to the financial and economic environment in which the legal regime in question emerges, the relevance of the criterion of residence in the Tax Law, as well as the concept of residence adopted in the Portuguese legal system - after all this is the criterion´s first requirement for the application of the scheme - we proceeded to analyze the legal and tax regime applicable to the Non-Habitual Resident, within the scope of its objective, subjective and temporal effectiveness, ending with an assessment of its legal nature. Once the framework of the legal characterization of the regime is established, we consider the coexistence of this normative with all the constitutional principles of taxation that we consider relevant to analyze, taking into account the scope of the present study. We will conclude by stating that this regime is in harmony with the Portuguese legal and constitutional order, which despite being criticized by several, is applauded by others, while noting certain weaknesses that may be taken care of.
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Keywords
Direito fiscal Residência Residente não habitual Benefícios fiscais Portugal Teses de mestrado - 2018