Cláusula geral antiabuso

: que repercussões se adivinham na sua aplicação com a alteração da redação?

Abstract

This dissertation studies the General Anti-Abuse Rule enshrined in Portuguese law. We will analyze the need of public revenue and its relevance as an instrument for combating tax avoidance available to States. Having analyzed the figure, we will move on to its international framework and study its evolution in our legal system. We will deconstruct it, analyzing concepts and each of its elements and identifying the main differences introduced by recent legislative changes. Finally, as there are still no rulings from higher courts or CAAD that allow us to identify the impact of these changes on case law, we will review previous decisions to conclude whether, considering the current wording, they would go in a different direction.

Date of Award	18 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)