CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS

Detalhes bibliográficos
Autor(a) principal: FONSECA, RAFAEL CAMPOS SOARES DA
Data de Publicação: 2024
Outros Autores: MATSUSHITA, THIAGO LOPES, HERANI, RENATO GUGLIANO
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Pensamento Jurídico
Texto Completo: https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803
Resumo: Corporate’s Exit taxation is the imposition of taxes on the subjects of a exit state triggered by the transfer of effective management or assets to transfering state. It represents a problem to internal market due to a disadvantageous treatment of cash flow ou cost of capital referring to migrating companies. In this contexto, the methodoly of research is inductive reasoning based on literature review and analisys of textual content of oficial documents and judicial decisions relating to exit taxes until march 2018. In this sense, it is aimed to establish solid criteria to conformate the action of State Members in the scope of exit taxation and also paths to harmonization of the theme for the purpose of reconcile internal market and proportionate exit taxes.
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spelling CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMSMIGRAÇÃO CORPORATIVA, TRIBUTOS DE SAÍDA E O MERCADO INTERNO ÚNICO DA UNIÃO EUROPEIA: UMA ANÁLISE CRÍTICA DO REPERTÓRIO JURISPRUDENCIAL DO TRIBUNAL DE JUSTIÇA DA UNIÃO EUROPEIA SOB A PERSPECTIVA DAS LIBERDADES FUNDAMENTAISTributo de saídaMercado InternoTribunal de Justiça da União EuropeiaImpostos sobre as CorporaçõesExit TaxInternal MarketCourt of Justice of the European UnionCorporate TaxesCorporate’s Exit taxation is the imposition of taxes on the subjects of a exit state triggered by the transfer of effective management or assets to transfering state. It represents a problem to internal market due to a disadvantageous treatment of cash flow ou cost of capital referring to migrating companies. In this contexto, the methodoly of research is inductive reasoning based on literature review and analisys of textual content of oficial documents and judicial decisions relating to exit taxes until march 2018. In this sense, it is aimed to establish solid criteria to conformate the action of State Members in the scope of exit taxation and also paths to harmonization of the theme for the purpose of reconcile internal market and proportionate exit taxes.A tributação à saída de corporações é a imposição tributária pelo Estado de saída em companhias que transferem seus centros de gestão ou ativos para o Estado de destino. Representa-se um problema ao mercado interno europeu na medida em que há um tratamento desfavorável de tesouraria ou custo de capital às sociedades imigrantes. Nesse contexto, a metodologia de pesquisa adotada é indutiva, baseada em levantamento bibliográfico e análise de conteúdo textual de documentos oficiais e decisões judiciais atinentes aos tributos de saída com limite temporal em março de 2018. Portanto, almeja-se estabelecer balizas sólidas para a conformação da ação dos Estados-membros quanto ao regime de tributação à saída, além da abertura de caminhos para a harmonização da temática com a finalidade de reconciliar o mercado interno e os tributos de saída proporcionais.Revista Pensamento Jurídico2024-03-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803Revista Pensamento Jurídico; v. 17 n. 3 (2023); 389-4252447-85712238-944Xreponame:Revista Pensamento Jurídicoinstname:Faculdade Autônoma de Direito (FADISP)instacron:FADISPporhttps://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803/679Copyright (c) 2024 RAFAEL CAMPOS SOARES DA FONSECA, THIAGO LOPES MATSUCHITA, RENATO GUGLIANO HERANIhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessFONSECA, RAFAEL CAMPOS SOARES DAMATSUSHITA, THIAGO LOPESHERANI, RENATO GUGLIANO2024-03-28T14:04:33Zoai:ojs2.ojs.unialfa.com.br:article/803Revistahttps://fadisp.com.br/revista/ojs/index.php/pensamentojuridico/indexPUBhttps://fadisp.com.br/revista/ojs/index.php/pensamentojuridico/oairevistapensamentojuridico@unialfa.com.br ||2447-85712238-944Xopendoar:2024-03-28T14:04:33Revista Pensamento Jurídico - Faculdade Autônoma de Direito (FADISP)false
dc.title.none.fl_str_mv CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
MIGRAÇÃO CORPORATIVA, TRIBUTOS DE SAÍDA E O MERCADO INTERNO ÚNICO DA UNIÃO EUROPEIA: UMA ANÁLISE CRÍTICA DO REPERTÓRIO JURISPRUDENCIAL DO TRIBUNAL DE JUSTIÇA DA UNIÃO EUROPEIA SOB A PERSPECTIVA DAS LIBERDADES FUNDAMENTAIS
title CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
spellingShingle CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
FONSECA, RAFAEL CAMPOS SOARES DA
Tributo de saída
Mercado Interno
Tribunal de Justiça da União Europeia
Impostos sobre as Corporações
Exit Tax
Internal Market
Court of Justice of the European Union
Corporate Taxes
title_short CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
title_full CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
title_fullStr CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
title_full_unstemmed CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
title_sort CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
author FONSECA, RAFAEL CAMPOS SOARES DA
author_facet FONSECA, RAFAEL CAMPOS SOARES DA
MATSUSHITA, THIAGO LOPES
HERANI, RENATO GUGLIANO
author_role author
author2 MATSUSHITA, THIAGO LOPES
HERANI, RENATO GUGLIANO
author2_role author
author
dc.contributor.author.fl_str_mv FONSECA, RAFAEL CAMPOS SOARES DA
MATSUSHITA, THIAGO LOPES
HERANI, RENATO GUGLIANO
dc.subject.por.fl_str_mv Tributo de saída
Mercado Interno
Tribunal de Justiça da União Europeia
Impostos sobre as Corporações
Exit Tax
Internal Market
Court of Justice of the European Union
Corporate Taxes
topic Tributo de saída
Mercado Interno
Tribunal de Justiça da União Europeia
Impostos sobre as Corporações
Exit Tax
Internal Market
Court of Justice of the European Union
Corporate Taxes
description Corporate’s Exit taxation is the imposition of taxes on the subjects of a exit state triggered by the transfer of effective management or assets to transfering state. It represents a problem to internal market due to a disadvantageous treatment of cash flow ou cost of capital referring to migrating companies. In this contexto, the methodoly of research is inductive reasoning based on literature review and analisys of textual content of oficial documents and judicial decisions relating to exit taxes until march 2018. In this sense, it is aimed to establish solid criteria to conformate the action of State Members in the scope of exit taxation and also paths to harmonization of the theme for the purpose of reconcile internal market and proportionate exit taxes.
publishDate 2024
dc.date.none.fl_str_mv 2024-03-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803
url https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/803/679
dc.rights.driver.fl_str_mv Copyright (c) 2024 RAFAEL CAMPOS SOARES DA FONSECA, THIAGO LOPES MATSUCHITA, RENATO GUGLIANO HERANI
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 RAFAEL CAMPOS SOARES DA FONSECA, THIAGO LOPES MATSUCHITA, RENATO GUGLIANO HERANI
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Revista Pensamento Jurídico
publisher.none.fl_str_mv Revista Pensamento Jurídico
dc.source.none.fl_str_mv Revista Pensamento Jurídico; v. 17 n. 3 (2023); 389-425
2447-8571
2238-944X
reponame:Revista Pensamento Jurídico
instname:Faculdade Autônoma de Direito (FADISP)
instacron:FADISP
instname_str Faculdade Autônoma de Direito (FADISP)
instacron_str FADISP
institution FADISP
reponame_str Revista Pensamento Jurídico
collection Revista Pensamento Jurídico
repository.name.fl_str_mv Revista Pensamento Jurídico - Faculdade Autônoma de Direito (FADISP)
repository.mail.fl_str_mv revistapensamentojuridico@unialfa.com.br ||
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