This thesis aims at analyzing the carve-out enshrined in Pillar 2, mainly within the EU legal framework. For that purpose, this thesis is divided in two parts. In a first part, the thesis aims at conducting a dynamic interpretation of the provision, by analyzing its text, the rationale, and its history e aims at finding out the rationale. In a second part, this paper aims at analyzing whether the provision with regard to the carve-out encompasses all economic activities with substance or not and finding in fact if there is an exact symmetry between the scope of such provision and the economic activities targeted by the Pillar 2 in general and by this carve-out in particular. Finally, the conclusions of this analysis are summarized.
Date of Award | 17 Jul 2024 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | João Félix Pinto Nogueira (Supervisor) |
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- Substance
- Pillar 2
- Rationale
- Economic activities
Exclusão com base na substânciano pilar 2: desconformidades entre texto e ratio da norma
Morgado, T. M. D. A. (Student). 17 Jul 2024
Student thesis: Master's Thesis