Análise jurisprudencial da aplicação da cláusula geral antiabuso

: convergência ou divergência?

Abstract

The present dissertation aims to draw attention to some of the key issues surrounding the CGAA, which seem to deserve reflection and discussion.
It is in this sense that the underlying reasons for illegitimate fiscal planning will be exposed. In order to do this, we will establish a line that separates legitimate fiscal planning from illegitimate fiscal planning, and solutions will be presented when it comes to combatting against it. Additionally, it will be important to distinguish the situations of internal fiscal planning from the situations of international fiscal planning.
Furthermore, the introduction of the CGAA in the Portuguese legal system and in some foreign legal systems will be addressed. For the analysis of the CGAA in the Portuguese legal system we will make a brief reference to the substantial application requirements. There will also be a short allusion to the procedural application requirements of CGAA in a comparative note of national and international law.
To finalize, we will perform an analysis of the behavior of Tributary Authority (AT) and its jurisprudential decisions, where CGAA was verified. Then, we will identify the tendency of decisions of TCAS and CAAD in the application of the CGAA, performing an analysis of the interpretation, and concluding with the existence of convergence or divergence in its applications.

Date of Award	13 Apr 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)