Compatibilidade das normas que combatem as assimetrias híbridas com o sistema tributário português

Abstract

The present research is aimed to analyze the compatibility of the rules that neutralize thehybrid mismatches arrangements with the Portuguese Tax System. It will be explainedthe concept of hybrid mismatch, identifying the different types of hybrid mismatches andthe different types of effects that occur under the exploitation of hybrid mismatchesarrangements.For logical purposes, it will be explained the origin of the rules: as recommendations ofAction 2 of the BEPS Plan and how they were adopted by the European Commission:through the Council Directive (EU) 2016/1164 of July 12, 2016, which sets out the rulesagainst tax avoidance practices that have a direct impact on the functioning of the InternalMarket, known in practice as ATAD I. In this context, it will be analyzed the CouncilDirective (EU) 2017/952 of May 29, 2017, which amended Directive (EU) 2016/1164with respect to interaction and combating the exploitation of hybrid mismatches with thirdcountries, known in practice as ATAD II.It will be followed by a brief analysis of the Portuguese Tax System, with specialemphasis on the constitutional principles of equality (non-discrimination) and ability topay.Since the rules that fight hybrid mismatch arrangements interfere with the taxpayer'sability to deduct a certain expense or include a certain income that, without the applicationof these rules, would be exempt or excluded from the taxable base, it is essential to confront them with those that are the main constitutional principles of the Portuguese TaxSystem.Finally, a conclusion will be presented that will combine all that has been exposed duringthis research.

Date of Award	2 Mar 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Bruno Farinha Aniceto da Silva (Supervisor)