A tributação das mais valias dos não residentes

Abstract

This study addresses the issue of whether there is discrimination in the taxation of capital gains earned by non-residents when compared with the taxation of residents in this income category (Category G). In order to analyse this issue, we will first proceed to the legal framework of the capital gains taxation regime in the portuguese legal system, both for residents and non-residents. Having observed the duality of the regimes, we propose to make an analysis of the case law of both the Court of Justice and the Supreme Administrative Court, where this issue is addressed. Essentially, we are interested in understanding whether the Portuguese tax regime, as regards the taxation of capital gains of non-residents, is in accordance with the most recent case-law, which is assessed in the light of Articles 63 and 65 of the TFEU. Having arrived at this point, and in view of the finding of legislative inconsistencies between domestic law and EU law, we will assess, firstly, whether or not there is discrimination between non-residents and residents and, secondly, whether the legislative changes introduced by the 2023 State Budget are able to remedy this discrimination.

Date of Award	28 Jun 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)