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| DM_PauloMagalhaes_MSOL_2020 | 1.06 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Com o presente contributo pretendemos tratar a temática do planeamento fiscal, que
é um tema de elevada relevância em qualquer sociedade em que as receitas tributárias
constituam a principal fonte de financiamento do Estado, como acontece em Portugal.
O planeamento fiscal é um conjunto de opções levadas a cabo por determinados
contribuintes (pessoas singulares ou coletivas), que tem como desígnio a poupança de
despesas fiscais. No entanto, não deve confundir-se o direito ao planeamento fiscal
legítimo com práticas abusivas ou até mesmo ilícitas, uma vez que não estamos a referirnos
às mesmas realidades. Nesta senda, podemos distinguir três espécies distintas de
planeamento fiscal: intra legem, extra legem e, ou, ainda, contra legem.
A distinção entre planeamento fiscal legítimo e planeamento fiscal ilegítimo é
bastante ténue, uma vez que geralmente depende da interpretação dada pela administração
fiscal face às soluções que poderão encontrar-se através da interpretação e aplicação da
lei (geral e abstrata) a casos concretos.
No que diz respeito ao planeamento fiscal extra-legem, este é censurável, uma vez
que lesa os interesses do Estado, despoletando no ordenamento jurídico o aparecimento
de disposições antiabuso, precisamente para o “sancionar”.
Neste sentido, o presente contributo pretende apresentar uma análise sistemática e
com relevância científica acerca de um tema de elevada relevância para o Direito Fiscal
como é o planeamento fiscal. Para o efeito, faremos uma resenha de alguma da doutrina
académica (e não só), das matérias abordadas, bem como uma análise legislativa
(nacional) e jurisprudencial.
Neste contexto, analisamos a sua problemática e as suas fronteiras, bem como
questões a ele conexas, designadamente: O critério da residência do contribuinte e o
critério da fonte de obtenção de rendimentos; A dupla tributação e os métodos tendentes
à sua eliminação/atenuação; A convenção modelo da OCDE sobre o rendimento e o
capital e, finalmente, os paraísos fiscais e concorrência fiscal prejudicial.
Procedemos ainda à explicitação e distinção entre as diversas espécies de
planeamento fiscal, com especial enfoque no planeamento fiscal extra-legem e na
obrigação de comunicação à AT de determinados mecanismos internos ou transfronteiriços com relevância fiscal decorrente da Lei n.º 26/2020, de 21 de julho que
constituem medidas de caráter preventivo e repressivo que, até há bem pouco tempo, se
encontravam plasmadas no DL n.º 29/2008, de 25 de fevereiro. Além disso, daremos
ainda atenção às medidas antiabuso, nomeadamente, a CGAA e algumas medidas
antiabuso específicas previstas no CIRC: Os preços de transferência; A correção ao valor
de transmissão de direitos reais sobre bens imóveis; A imputação de rendimentos de
entidades não residentes sujeitas a um regime fiscal privilegiado; A limitação à
dedutibilidade de gastos de financiamento e as correções nos casos de crédito de imposto
e retenção na fonte.
Por fim, iremos ainda expor e analisar algumas situações práticas através do recurso
à jurisprudência.
With this contribution, we intend to address the issue of tax planning, which is a highly relevant topic in any society where tax revenues are the main source of State funding, as in Portugal. Tax planning is a set of options carried out by certain taxpayers (natural or legal persons), whose purpose is to save tax expenses. However, the right to legitimate tax planning should not be confused with abusive or even illegal practices, since we are not referring to the same realities. Along this path, we can distinguish three distinct types of tax planning: intra legem, extra legem and contra legem. The distinction between legitimate tax planning and illegitimate tax planning is quite tenuous, since it generally depends on the interpretation given by the tax administration regarding the solutions that can be found through the interpretation and application of the law (general and abstract) to specific cases. With regard to extra-legem tax planning, this is objectionable, since it damages the interests of the State, triggering in the legal system the appearance of anti-abuse provisions, precisely to “sanction” it. In this sense, this contribution intends to present a systematic and scientifically relevant analysis on a topic of high relevance to Tax Law, such as tax planning. To this end, we will review some of the academic doctrine (and not only), the subjects covered, as well as a legislative (national) and jurisprudential analysis. In this context, we analyze its problems and its borders, as well as related issues, namely: The criterion of the taxpayer residence and the criterion of the source of income; Double taxation and the methods for its elimination / mitigation; The OECD model convention on income and capital and, finally, tax havens and harmful tax competition. We also proceed to explain and distinguish between the different types of tax planning, with a special focus on extra-legem tax planning and the obligation to communicate to Tax Administration certain internal or cross-border mechanisms with tax relevance arising from Law Number 26/2020, of July 21, which are preventive and repressive measures that, until recently, were found in DL Number 29/2008, of 25 February. In addition, we will also pay attention to anti-abuse measures, namely the CGAA and some specific anti-abuse measures provided for in the CIRC: Transfer prices; The correction to the transfer value of real rights over real estate; Imputation of income from non-resident entities subject to a privileged tax regime; Limitation on the deductibility of financing expenses and corrections in cases of tax credit and withholding tax. Finally, we will also expose and analyze some practical situations through the use of jurisprudence.
With this contribution, we intend to address the issue of tax planning, which is a highly relevant topic in any society where tax revenues are the main source of State funding, as in Portugal. Tax planning is a set of options carried out by certain taxpayers (natural or legal persons), whose purpose is to save tax expenses. However, the right to legitimate tax planning should not be confused with abusive or even illegal practices, since we are not referring to the same realities. Along this path, we can distinguish three distinct types of tax planning: intra legem, extra legem and contra legem. The distinction between legitimate tax planning and illegitimate tax planning is quite tenuous, since it generally depends on the interpretation given by the tax administration regarding the solutions that can be found through the interpretation and application of the law (general and abstract) to specific cases. With regard to extra-legem tax planning, this is objectionable, since it damages the interests of the State, triggering in the legal system the appearance of anti-abuse provisions, precisely to “sanction” it. In this sense, this contribution intends to present a systematic and scientifically relevant analysis on a topic of high relevance to Tax Law, such as tax planning. To this end, we will review some of the academic doctrine (and not only), the subjects covered, as well as a legislative (national) and jurisprudential analysis. In this context, we analyze its problems and its borders, as well as related issues, namely: The criterion of the taxpayer residence and the criterion of the source of income; Double taxation and the methods for its elimination / mitigation; The OECD model convention on income and capital and, finally, tax havens and harmful tax competition. We also proceed to explain and distinguish between the different types of tax planning, with a special focus on extra-legem tax planning and the obligation to communicate to Tax Administration certain internal or cross-border mechanisms with tax relevance arising from Law Number 26/2020, of July 21, which are preventive and repressive measures that, until recently, were found in DL Number 29/2008, of 25 February. In addition, we will also pay attention to anti-abuse measures, namely the CGAA and some specific anti-abuse measures provided for in the CIRC: Transfer prices; The correction to the transfer value of real rights over real estate; Imputation of income from non-resident entities subject to a privileged tax regime; Limitation on the deductibility of financing expenses and corrections in cases of tax credit and withholding tax. Finally, we will also expose and analyze some practical situations through the use of jurisprudence.
Description
Dissertação de Mestrado em Solicitadoria
Keywords
Planeamento fiscal (intra-legem, extra-legem e contra-legem) Problemática Fronteiras Medidas antiabuso Questões conexas
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão