Throughout this dissertation, an analysis will be made of the current Portuguese General Anti-Abuse Rule, in a comparative plan to the version that was in force until May 2019, and the influence that the European Union's Anti-Tax Avoidance Directive had on the new wording. After an initial approach to the topic in question, the concept of the figure under study will be explored, densifying each of the elements that constitute it, followed by a verification of such elements in a case of Portuguese jurisprudence. Despite the recent reform of the anti-abuse provision in question, which makes it difficult to determine the position defended by the Portuguese Courts in cases where the question of its application has been raised since the new wording came into force, this dissertation will serve to test the scope that the national legislator, under the influence of European provisions, decided to give to the new General Anti-Abuse Rule, through the application to jurisprudential cases that were guided by the old wording of the rule, accentuating any divergences that may arise from the new wording of the elements that constitute the clause. Thus, the chosen theme presents a difficulty motivated by the almost inexistence of legal-tax studies that address the scope of the rule given by the new wording and what will be its impact at the level of the jurisprudence in the medium/long term.
|Date of Award||10 Nov 2020|
- Universidade Católica Portuguesa
|Supervisor||Rui Duarte Morais (Supervisor)|
- General anti-avoidance rule
- Anti-tax avoidance directive
- Arbitral jurisprudence
- Tax advantage