Será a ATAD válida?
: a competência da UE ao abrigo do artigo 115.º do TFUE

  • Pedro Miguel Castro Oliveira (Student)

Student thesis: Master's Thesis


In this dissertation we analyze the compatibility of ATAD with European primary law, which does not give a general regulatory power to the EU. On the contrary, its competences need to be used in accordance with both the principle of conferral and the legal basis selected for each legal act. Because ATAD was approved under article 115.º of the TFEU, it will only be valid as long as it contributes to the proper functioning of the internal market. In our opinion, that is not the case, as the Directive pursues a minimum harmonization – as we can see from article 3.º - but does not have a free movement clause as is required by the case law of the CJEU. We illustrate this through a brief analysis of the CFC rule. In our view, ATAD is invalid because it does not comply with the requirements of article 115.º of the TFEU.
Date of Award27 Jan 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)


  • European Union
  • Controlled foreign companies
  • Legal basis
  • 115.º TFEU
  • Invalidity
  • ATAD


  • Mestrado em Direito

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