O planeamento fiscal e os problemas de aplicação da cláusula geral anti-abuso
: proposta de resolução

  • Joana Maria Araújo Antunes (Student)

Student thesis: Master's Thesis


The present study covers the General Anti-Abuse Rule, regarded as a limitation to tax planning, through the identification and analysis of the main problems arising from its application, followed by the indication of a possible solution. In essence, it is important to understand the GAAR’s underlying constitutional principles, mainly the freedom of fiscal management, which reflects the taxpayers’ right to an effective tax planning. Therefore, using an investigation methodology based on the revision of literature, at first the several types of tax planning were analyzed in order to, as a next step, enable the analysis of the GAAR, considered by many the major limitation to tax planning that has been created in the Portuguese legal system. Finally, following the identification of some problems in the application of the GAAR, this work is intended to indicate a solution that is able to ensure fiscal security and the protection of the taxpayers’ expectations, the freedom of fiscal management as well as a fair and proportional fight against tax evasion.
Date of Award13 Nov 2014
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)


  • Tax planning
  • General anti-abuse rule
  • Freedom of fiscal management


  • Mestrado em Auditoria e Fiscalidade

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