Impostos de saída

: a implementação da diretiva anti-elisão em Portugal

Abstract

This thesis aims to study corporate exit taxation, levied when EU companies move their residence to another Member State. Our goal is to understand if these exit taxes are levied in accordance with EU Fundamental freedoms and whether domestic law requires any amendments. We will start with a brief historic overview of Portuguese law. This will allow us, afterwards, to check the compatibility of it with EU Law. Secondly, we will examine carefully all existing case law of the Court of Justice of the European Union in what concerns exit taxes. We will assess also the terms of the new anti-tax avoidance Directive. Finally, we will express our vision on what should be the right normative structure that could achieve a uniform policy for exit taxes within the European Union and that could solve existing problems in this area.

Date of Award	7 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Félix Pinto Nogueira (Supervisor)