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DUPLA TRIBUTAÇÃO DO RENDIMENTO  A eliminação internacional desta dupla tributação no Direito Fiscal Internacional  e no Di...
Mercado único e dupla tributação  <ul><li>A livre circulação dos trabalhadores </li></ul><ul><li>O princípio da liberdade ...
O princípio da liberdade de estabelecimento <ul><li>O art. 43 do Tratado CE </li></ul><ul><li>A liberdade de estabelecimen...
O princípio da não-discriminação <ul><li>A igualdade de tratamento fiscal como condição do mercado único </li></ul><ul><li...
A eliminação da dupla tributação no DFI <ul><li>A eliminação unilateral e bilateral da dupla tributação no IRS (art.81º do...
A directiva 90/435/CEE <ul><li>O caso EPSON - o imposto sucessório sobre por avença </li></ul><ul><li>A fraude pública à l...
A directiva 90/435/CEE <ul><li>Caso Océ van der Grinten  </li></ul><ul><li>Comissão “a qualificação de um imposto como sen...
A dedução das perdas   <ul><li>As perdas dentro da mesma sociedade </li></ul><ul><li>As perdas num grupo de sociedades (or...
O caso ICI <ul><li>Um consórcio ICI/ Wellcome Foundation </li></ul><ul><li>Uma Holding: acções em vários países </li></ul>...
O caso Bosal A fundamentação acrescida  <ul><li>Liberdade de estabelecimento e  </li></ul><ul><li>O art. 48 CE As sociedad...
O regime em causa no caso BOSAL <ul><li>O princípio da territorialidade </li></ul><ul><li>Lucros tributáveis na Holanda </...
O caso Marks & Spencer <ul><li>A dedução das perdas de filiais não-residentes </li></ul><ul><li>A impossibilidade de deduç...
O caso Halliburton <ul><li>A isenção do imposto de registo por transferência de um imóvel dentro de um grupo de sociedades...
A eliminação da dupla tributação económica dos lucros distribuídos (art. 46º do Código do IRC)  <ul><li>Rendimentos corres...
O abuso de formas jurídicas <ul><li>A aplicação automática da cláusula geral anti-abuso  </li></ul><ul><li>A necessidade d...
O Tribunal de Justiça e as medidas anti-abuso  <ul><li>Importa ainda esclarecer, neste contexto, que os Estados‑Membros pe...
A interpretação da jurisprudência  <ul><li>O despropósito da informação  </li></ul><ul><li>A legitimação da reacção aos ne...
O art. 46º nº 10 do Código do IRC  <ul><li>Lucros distribuídos sem tributação efectiva </li></ul><ul><li>Rendimentos a que...
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Dupla Tributação do Rendimento - A eliminação internacional desta dupla tributação no Direito Fiscal Internacional e no Direito Comunitário

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Dupla Tributação do Rendimento - A eliminação internacional desta dupla tributação no Direito Fiscal Internacional e no Direito Comunitário

  1. 1. DUPLA TRIBUTAÇÃO DO RENDIMENTO A eliminação internacional desta dupla tributação no Direito Fiscal Internacional e no Direito Comunitário
  2. 2. Mercado único e dupla tributação <ul><li>A livre circulação dos trabalhadores </li></ul><ul><li>O princípio da liberdade de estabelecimento </li></ul><ul><li>O princípio da circulação dos capitais </li></ul>
  3. 3. O princípio da liberdade de estabelecimento <ul><li>O art. 43 do Tratado CE </li></ul><ul><li>A liberdade de estabelecimento como direito fundamental para a actividade económica </li></ul><ul><li>Liberdade de estabelecimento, neutralidade fiscal e princípio da não-discriminação </li></ul>
  4. 4. O princípio da não-discriminação <ul><li>A igualdade de tratamento fiscal como condição do mercado único </li></ul><ul><li>As discriminações aceites pelo Direito Fiscal Internacional </li></ul>
  5. 5. A eliminação da dupla tributação no DFI <ul><li>A eliminação unilateral e bilateral da dupla tributação no IRS (art.81º do Código do IRS </li></ul><ul><li>A eliminação unilateral e bilateral da dupla tributação no IRC (art. 85º do Código do IRC) </li></ul>
  6. 6. A directiva 90/435/CEE <ul><li>O caso EPSON - o imposto sucessório sobre por avença </li></ul><ul><li>A fraude pública à lei fiscal </li></ul><ul><li>O prolongamento da derrogação provisória obtida por Portugal </li></ul>
  7. 7. A directiva 90/435/CEE <ul><li>Caso Océ van der Grinten </li></ul><ul><li>Comissão “a qualificação de um imposto como sendo retenção na fonte depende dos seus efeitos e não dos termos para o definir no direito nacional” </li></ul>
  8. 8. A dedução das perdas <ul><li>As perdas dentro da mesma sociedade </li></ul><ul><li>As perdas num grupo de sociedades (organschaft, consolidação, tax relief) </li></ul><ul><li>A impossibilidade de deduzir as perdas </li></ul>
  9. 9. O caso ICI <ul><li>Um consórcio ICI/ Wellcome Foundation </li></ul><ul><li>Uma Holding: acções em vários países </li></ul><ul><li>Não existe holding se são detidas acções de sociedades com sede em outros países </li></ul><ul><li>A decisão: o regime fiscal britânico era contrário à liberdade de estabelecimento </li></ul>
  10. 10. O caso Bosal A fundamentação acrescida <ul><li>Liberdade de estabelecimento e </li></ul><ul><li>O art. 48 CE As sociedades constituídas em conformidade com a legislação de um Estado-Membro [...] são, para efeitos do disposto no presente capítulo, equiparadas às pessoas singulares, nacionais dos Estados-Membros. </li></ul><ul><li>Os considerandos das directiva-mães fihas </li></ul>
  11. 11. O regime em causa no caso BOSAL <ul><li>O princípio da territorialidade </li></ul><ul><li>Lucros tributáveis na Holanda </li></ul><ul><li>Perdas tributáveis na Holanda </li></ul><ul><li>As sociedades - mães e as sociedade filhas são entidades jurídicas distintas (nº 32) da decisão - forma em vez de substância </li></ul>
  12. 12. O caso Marks & Spencer <ul><li>A dedução das perdas de filiais não-residentes </li></ul><ul><li>A impossibilidade de dedução no pais da residência </li></ul><ul><li>A proibição da escolha do país para as perdas </li></ul>
  13. 13. O caso Halliburton <ul><li>A isenção do imposto de registo por transferência de um imóvel dentro de um grupo de sociedades </li></ul><ul><li>A exclusão da sociedade não-residente </li></ul>
  14. 14. A eliminação da dupla tributação económica dos lucros distribuídos (art. 46º do Código do IRC) <ul><li>Rendimentos correspondentes a lucros distribuídos e sua dedução </li></ul><ul><li>As participações em sociedade de outros Estados membros que tenham os requisitos do nº 2 da Directiva 90/435/CEE </li></ul>
  15. 15. O abuso de formas jurídicas <ul><li>A aplicação automática da cláusula geral anti-abuso </li></ul><ul><li>A necessidade da fundamentação como condição de aplicabilidade </li></ul>
  16. 16. O Tribunal de Justiça e as medidas anti-abuso <ul><li>Importa ainda esclarecer, neste contexto, que os Estados‑Membros permanecem livres de adoptar ou manter em vigor normas que tenham por objectivo específico excluir a aplicação de benefícios fiscais em caso de expedientes puramente artificiais cuja única finalidade seja a de contornar a lei fiscal nacional ou fugir à sua alçada (v., neste sentido, acórdãos, já referidos, ICI, n.° 26, e de Lasteyrie du Saillant, (50 ) . </li></ul><ul><li>58     Por outro lado, apesar de ser possível vislumbrar outras medidas menos restritivas, tais medidas necessitam, em todo o caso, de regras de harmonização a adoptar pelo legislador comunitário. </li></ul>
  17. 17. A interpretação da jurisprudência <ul><li>O despropósito da informação </li></ul><ul><li>A legitimação da reacção aos negócios jurídicos artificiosos </li></ul>
  18. 18. O art. 46º nº 10 do Código do IRC <ul><li>Lucros distribuídos sem tributação efectiva </li></ul><ul><li>Rendimentos a que este regime não seja aplicável </li></ul>

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