A dedução de prejuízos fiscais transfronteiriços nos grupos de sociedades

: o caso Marks & Spencer e evolução jurisprudencial

Abstract

This present research discusses taxation of corporate groups in a transnational perspective, mainly focusing on the problem of tax loss deduction incurred by a company that is part of a group. Recognizing that the Court of Justice of the European Union has an important role regarding the protection and the promotion of fundamentals rights, as well as, the wellbeing of the Global Market, we will concentrate our analysis on the various decisions that are made by the referred court, taking in to account the evolution of those decisions concerning tax loss deduction. The aim is to try and understand the line of reasoning of the Court of Justice of the European Union as well as the way that the European guidelines and Member States tax authority are balanced. Therefore, through the critical perspective of the decision of Marks & Spencer and following developments of the alluded decision, we highlight the queries that still aren't answered, as well as the alternative solutions that are presented.

Date of Award	27 Sept 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)