A relevância da cláusula geral anti-abuso no Código Geral Tributário Angolano e na Lei Geral Tributária Portuguesa no contexto do ADT entre Portugal e Angola

Abstract

Tax evasion and tax avoidance present themselves today as a global problem, which implies serious economic consequences. In an attempt to stop these phenomena, States have created various measures to combat such acts in which the taxpayer violates a duty of cooperation with the aim of eliminating or reducing the tax burden typical of a certain activity and which, ineffect, constitute a crime or an infringement (tax evasion), as well as to combat legal acts or transactions in which the taxpayer, without expressly infringing the tax law, circumvents the spirit of the law (tax avoidance or fraud to the spirit of the law). Aware of the great difficulty of combating these phenomena only by means of a case-by-case provision of numerous and different special anti-abuse clauses, the EU has integrated into the measures provided by the Directive n.º 2016/1164/UE, of 12 July, the obligation to EM introduce the CGAA into their tax systems, of an exceptional nature, to combat abusive tax actions by taxpayers that have not been subject to specific rules. The CGAA, which is the main objective of our study, began to be subject to judicial review in Portugal under the TCA Sul judgment of 02.5.2011 (Proc.04255/10) and in the judgment of 01.31.2012 (Proc. 5105/11). In Angola, according to AGT legal office management, the CGAA has not yet been applied since its introduction in the CGT to the present date, as it only came into force in 2020, together with the procedure that the AGThas to follow in its application. In addition, a CDT was signed between Portugal and Angola,which brings in its set of rules a CGAA based on the recommendations of the OECD. In turn,the application of the CGAA is based on the need to prevent tax avoidance, through the tax requalification of legal acts or transactions carried out by taxpayers. The present dissertation sought to answer the question of knowing to what extent the creation and application of the CGAA will be relevant in the fight against tax avoidance in the context of the CDT concluded between Portugal and Angola.

Date of Award	23 Jan 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)