A aplicação da cláusula geral anti-abuso ao substituto tributário: delimitação do âmbito de aplicação do artigo 38.º, n.º 5, da LGT

Translated title of the contribution: The application of the general anti-abuse clause to the tax substitute

Tiago Falcão Barbosa

Research output: Book/ReportBookpeer-review

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Abstract

Analysis of the application of the General Anti-Abuse Clause, provided for in article 38 of the LGT, to the figure of the tax substitute, within the scope of the tripartition of the tax legal relationship, trying to delimit in what type of situations he/she, by having or should have knowledge of the construction or series of constructions carried out by the taxpayer, can be held liable under the terms of the application of the general rules of liability in the event of tax substitution.
Translated title of the contributionThe application of the general anti-abuse clause to the tax substitute
Original languagePortuguese
Place of PublicationLisboa
PublisherUniversidade Católica Editora
Number of pages57
ISBN (Electronic)9789725410028
DOIs
Publication statusPublished - 2024

Publication series

NameDireito Católica Teses

Keywords

  • General anti-abuse clause
  • Tax substitution
  • Portuguese legal system
  • Anti-avoidance directive
  • Tax avoidance
  • Legal certainty

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