O regime da comunicação prévia no combate ao planeamento fiscal abusivo

• Autor(a) principal: Neves, Mariana Palmeira da Rocha
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10216/63897
• topic: Ciências Jurídico-Económicas; Legal and Economic Sciences; Porto

This paper examines the consequences of the disclosure rule regime, introduced in Portugal by the Decree-Law no 29/2008, February, 25, in the context of the fight against aggressive tax planning. The purpose of this study is to analyse the background, characteristics and main tax questions arising from the disclosure rule regime. Moreover, this study aims to determine if the fight against the tax planning justifies or not a specific anti-avoidance rule, which may be considered aggressive. This study also presents a comparative analysis of this specific anti-avoidance rule, with the same rule in force in the United Kingdom, which has strongly inspired the Portuguese law. Focusing on the critical analysis of the disclosure rules regime, this paper identifies the main questions raised by its rules, evaluates its advantages and disadvantages and concludes on the efficiency, accuracy and transparency of this specific anti-avoidance rule. Besides that, this paper analyses the compatibility of the disclosure rule regime with the professional secrecy. Based on the analysis performed, we may conclude that the disclosure rule regim has a lot of weaknesses. The intensive analysis undertaken uncovers notorious failures of accuracy and precision and demonstrates lack of reasonableness as thoughtfulness that populates the legislation created by the Portuguese legislator. However, we may also conclude that with the deserved corrections, this regime will represent (as actually represents) a useful instrument to the Tax Authorities in the fight against abusive tax planning. Only by assuming a position equally aggressive, at least until now, the Tax Authorities may try to restore the tax system integrity, the fair distribution of taxes and the purity of the economic activity.