Desafios na aplicação do conceito de atividade e materialmente exercida na Zona Franca da Madeira

: a noção de posto de trabalho

Abstract

Interventions by states in the economy have become increasingly important on the international scene with the investigations carried out by the European Commission. However, the granting of state aid to companies or production sectors considered fundamental to the development and maintenance of the economy has always been a common practice of states. The case of the Madeira Free Trade Zone is one of the most common forms of state intervention, with the aim of attracting investment by granting tax benefits to companies. However, the General Court of the European Union confirmed the European Commission’s decision that the conditions for this aid to be authorized were not met and ordered its recovery. Therefore, taxpayers are being notified by the Tax and Costums Authority to make the payments allocated to the recovery of this aid. Our dissertation aims to provide a very brief overview of the case and of the European Commission’s decision, analyzing the concept of state aid. We also offer some hypothetical solutions for the concept of the job and the activity materially carried out. Therefore, we can confirm that the methodology for calculating the CIT to be refunded should be based on a proportionality criterion and should not disregard companies that employ people outside Madeira.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)