Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/41889 |
Resumo: | The present dissertation is focused on a critical examine of article 9(2) of the Unshell Directive, which includes a safeguard clause for inversion of the burden of proof. The directive relies on a set of rebuttable presumptions. The rebuttal of these presumptions cannot go beyond the burden that the CJEU allows to be imposed on the taxable person in case of an ex-post control: the existence of abuse. Accordingly, any regulation in this matter will only be legitimate to the extent that the inversion of the burden of proof is based on a test with a substantive content in line with the Court’s jurisprudence on this matter. We will begin our dissertation with a brief introduction and reflection on the pre Cadbury-Schweppes concept of abuse. Next, we will consider the concept of abuse in terms of Cadbury-Schweppes. After that, we will analyse the development of the concept of abuse within the jurisprudence of the CJEU and BEPS. Subsequently, we will proceed to the exposition of the “new” concept of abuse that results from the analysis of the Court’s jurisprudence on abuse. And to conclude, we will move on to the presentation of the proposed amendment to article 9(2) of the Unshell Directive. |
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Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax mattersUnshell DirectiveSafeguard clauseBurden of proofCase law of the CJEUAbuseCadbury-SchweppesBEPSProposed amendment to article 9(2) of the Unshell DirectiveDiretiva UnshellCláusula de salvaguardaÓnus da provaJurisprudência do TJUEAbusoProposta de alteração do artigo 9(2) da Diretiva UnshellDomínio/Área Científica::Ciências Sociais::DireitoThe present dissertation is focused on a critical examine of article 9(2) of the Unshell Directive, which includes a safeguard clause for inversion of the burden of proof. The directive relies on a set of rebuttable presumptions. The rebuttal of these presumptions cannot go beyond the burden that the CJEU allows to be imposed on the taxable person in case of an ex-post control: the existence of abuse. Accordingly, any regulation in this matter will only be legitimate to the extent that the inversion of the burden of proof is based on a test with a substantive content in line with the Court’s jurisprudence on this matter. We will begin our dissertation with a brief introduction and reflection on the pre Cadbury-Schweppes concept of abuse. Next, we will consider the concept of abuse in terms of Cadbury-Schweppes. After that, we will analyse the development of the concept of abuse within the jurisprudence of the CJEU and BEPS. Subsequently, we will proceed to the exposition of the “new” concept of abuse that results from the analysis of the Court’s jurisprudence on abuse. And to conclude, we will move on to the presentation of the proposed amendment to article 9(2) of the Unshell Directive.A nossa tese incide sobre o artigo 9(2) da Diretiva Unshell, o qual inclui uma cláusula de salvaguarda, com uma inversão do ónus da prova. A Diretiva Unshell assenta num conjunto de presunções elidíveis. A elisão dessas presunções não pode ir além do ónus que o TJUE permite que seja imposto ao sujeito passivo e, no caso de um controlo ex-post, da existência de abuso. Nesses termos, uma qualquer regulação nesta matéria apenas será legítima na medida em que a inversão do ónus da prova assente num teste com um conteúdo substantivo alinhado com a jurisprudência do Tribunal nesta matéria. Começaremos a nossa dissertação com uma breve introdução e reflexão sobre o conceito de abuso pré Cadbury-Schweppes. De seguida, passaremos à apreciação do conceito de abuso nos termos deste acórdão. Após isso, passaremos à análise do desenvolvimento do conceito de abuso no âmbito da jurisprudência do TJUE e do BEPS. Posteriormente, passaremos à exposição do "novo" conceito de abuso que resulta da análise da jurisprudência do Tribunal em matéria de abuso. E, para concluir, passaremos à apresentação da proposta de alteração do artigo 9(2) da Diretiva Unshell.Nogueira, João Félix PintoVeritati - Repositório Institucional da Universidade Católica PortuguesaBoucinha, Diana Patrícia da Costa2024-01-01T01:30:53Z2023-06-0220232023-06-02T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.14/41889TID:203332288enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-02T01:36:20Zoai:repositorio.ucp.pt:10400.14/41889Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:10:17.150787Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
title |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
spellingShingle |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters Boucinha, Diana Patrícia da Costa Unshell Directive Safeguard clause Burden of proof Case law of the CJEU Abuse Cadbury-Schweppes BEPS Proposed amendment to article 9(2) of the Unshell Directive Diretiva Unshell Cláusula de salvaguarda Ónus da prova Jurisprudência do TJUE Abuso Proposta de alteração do artigo 9(2) da Diretiva Unshell Domínio/Área Científica::Ciências Sociais::Direito |
title_short |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
title_full |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
title_fullStr |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
title_full_unstemmed |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
title_sort |
Revisiting Article 9(2) of the Proposed Unshell Directive in the light of CJEU’s concept of abuse in direct tax matters |
author |
Boucinha, Diana Patrícia da Costa |
author_facet |
Boucinha, Diana Patrícia da Costa |
author_role |
author |
dc.contributor.none.fl_str_mv |
Nogueira, João Félix Pinto Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Boucinha, Diana Patrícia da Costa |
dc.subject.por.fl_str_mv |
Unshell Directive Safeguard clause Burden of proof Case law of the CJEU Abuse Cadbury-Schweppes BEPS Proposed amendment to article 9(2) of the Unshell Directive Diretiva Unshell Cláusula de salvaguarda Ónus da prova Jurisprudência do TJUE Abuso Proposta de alteração do artigo 9(2) da Diretiva Unshell Domínio/Área Científica::Ciências Sociais::Direito |
topic |
Unshell Directive Safeguard clause Burden of proof Case law of the CJEU Abuse Cadbury-Schweppes BEPS Proposed amendment to article 9(2) of the Unshell Directive Diretiva Unshell Cláusula de salvaguarda Ónus da prova Jurisprudência do TJUE Abuso Proposta de alteração do artigo 9(2) da Diretiva Unshell Domínio/Área Científica::Ciências Sociais::Direito |
description |
The present dissertation is focused on a critical examine of article 9(2) of the Unshell Directive, which includes a safeguard clause for inversion of the burden of proof. The directive relies on a set of rebuttable presumptions. The rebuttal of these presumptions cannot go beyond the burden that the CJEU allows to be imposed on the taxable person in case of an ex-post control: the existence of abuse. Accordingly, any regulation in this matter will only be legitimate to the extent that the inversion of the burden of proof is based on a test with a substantive content in line with the Court’s jurisprudence on this matter. We will begin our dissertation with a brief introduction and reflection on the pre Cadbury-Schweppes concept of abuse. Next, we will consider the concept of abuse in terms of Cadbury-Schweppes. After that, we will analyse the development of the concept of abuse within the jurisprudence of the CJEU and BEPS. Subsequently, we will proceed to the exposition of the “new” concept of abuse that results from the analysis of the Court’s jurisprudence on abuse. And to conclude, we will move on to the presentation of the proposed amendment to article 9(2) of the Unshell Directive. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-02 2023 2023-06-02T00:00:00Z 2024-01-01T01:30:53Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.14/41889 TID:203332288 |
url |
http://hdl.handle.net/10400.14/41889 |
identifier_str_mv |
TID:203332288 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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