As características-chave do novo regime de comunicação obrigatória de esquemas de planeamento fiscal
: aspetos críticos e propostas de melhoria

  • Catarina Gomes Mendes Noronha (Student)

Student thesis: Master's Thesis

Abstract

This dissertation is focused on Law n.º 26/2020 21st of july, which implements in the Portuguese domestic system EU Directive 2018/822 from the Council. The latter, the sixth amendment to the Directive on mandatory automatic exchange of information in the field of taxation, introduces a new paradigm, regarding the relation between the taxpayers and tax administrations and aims to safeguard tax transparency. This dissertation studies the regime’s hallmarks and identifies several weaknesses namely the erroneous and inadequate wording; infringement of EU law requirements, and issues related to legal certainty and Member States autonomy. To conclude, there will also be a proposal on how to tackle hindrances previously identified, which in our view will improve the applicable legal framework.
Date of Award10 Nov 2020
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Félix Pinto Nogueira (Supervisor)

Keywords

  • Aggressive tax planning
  • Mandatory Disclosure Rules
  • Exchange of information
  • Infringement of EU law
  • Legal certainty

Designation

  • Mestrado em Direito

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