The current study seeks to analyse the Law 26/2020, of 21 July, in order to enumerate the problems contained and check if those same problems result in a compatibility failure of the tax legislator when adopting the regime of mandatory communication of tax planning mechanisms. With this in mind, the starting point of this dissertation is the Directive 2018/822 (EU), which consists in the international diploma that gave place to its transposition into the national legal system through the Law 26/2020. After studying the goals and the advantages and disadvantages of the mentioned diplomas, we will confront the second one with the non-self-incrimination principle and with the professional confidentiality regime for lawyers, consecrated in the EOA, two of the problems listed and to which we will pay greater attention. This said, our final aim will always be to understand if those obstacles are merely apparent or, if, in fact, there is an incompatibility between them and the Law, in such way that the latter should not be in force in the Portuguese legal system. Although we still save a convenient space to compare the transposition carried out by Portugal and that carried out by our neighbour country Spain, as well as a proper place to approach the theme in accordance with national and international jurisprudence, we will not undertake to find a definitive solution to those inconveniences, but only to make a critical assessment of them. Nevertheless, we will try to make a small contribution to a future change and, who knows, a future correction. It will always be crucial to be aware that the matter is quite recent in the legal world.
Date of Award | 12 Dec 2022 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Tomás Tavares (Supervisor) |
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- Tax planning
- Directive
- DAC 6
- Transposition
- Non-self-incrimination principle
- Lawyer
- Professional secret
- Collaboration duties
Os limites ao planeamento fiscal no contexto da DAC 6: problemas suscitados pela sua transposição
Abelha, P. S. M. (Student). 12 Dec 2022
Student thesis: Master's Thesis