Dissertations / Theses: 'Principle of fiscal neutrality'

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Andersson, Martin, and Andreas Malm. "Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26855.

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Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte.
July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

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Azzabi, Boufaden Aïda. "Le principe de la neutralité fiscale de la T. V. A. En droit tunisien." Toulouse 1, 2010. http://www.theses.fr/2010TOU10064.

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Le principe de la "neutralité fiscale" est étroitement lié à la T. V. A. L'introduction de cette taxe s'insère dans le cadre de la réforme de la fiscalité Tunisienne. Cette réforme avait pour objectif principal la recherche d'une grande "neutralité fiscale" du système des taxes sur le chiffre d'affaires. Or, l'examen approfondi du système fiscal inhérent à la T. V. A. Permet d'affirmer que l'application du principe de la neutralité fiscale de la T. V. A. En Tunisie a une nature "ambivalente". En effet, la "conception classique" du principe de la neutralité fiscale, telle qu'elle a été conçue dans l'économie libérale, est une nécessité prépondérante dans l'economie tunisienne. En revanche, cette "conception classique" est redevenue de nos jours, avec la "nouvelle ère" du contexte économique "interne" et "internationale" au coeur de débat portant sur le rôle de l'impôt. Ainsi, la T. V. A. S'écarte de plus en plus de sa vocation d'être l'impôt le plus neutre par principe. Elle constitue avec la "nouvelle ère" un instrument d'intervention de premier ordre. Dans le même ordre d'idées, la neutralité fiscale de la T. V. A. A connu un regain d'intérêt ces dernières années avec l'avènement de l'économie virtuelle. Il en résulte une nouvelle conception de la neutralité qui soulève la question des rapports entre les deux formes de l'économie (traditionnelle et virtuelle). Le problème qui se pose alors est comment rétablir la neutralité fiscale de la T. V. A. ? Certes, dans un contexte de mondialisation, la Tunisie passe par une phase sensible avec les défis qu'elle doit relever. Ainsi, il paraît légitime que l'Etat mette la T. V. A. Au service du développement économique et social. Cependant, faut-il que l'intervention de l'Etat soit suffisamment étudiée pour avoir quelques chances de ne pas mettre en cause l' "originalité" du principe de la neutralité fiscale. Il est très important donc de trouver un "équilibre idéal" entre la neutralité fiscale de la T. V. A. Vis-à-vis de l'activité économique et les fonctions sociales et économiques de l'imposition. Par ailleurs, face à l'émergence de l'avènement du commerce électronique, le système fiscal existant sur lequel se base la neutralité fiscale de la T. V. A. Est, de nos jours, de plus en plus inapproprié. En effet, en raison de l' "immatérialité" et de l' "extraterritorialité" de ce nouveau mode de négoce se pose le problème de la nécessaire adaptation de la T. V. A. à cette nouvelle économie. Or, une telle adaptation n'est valable qu'avec l'abandon de toute mesure "unilatérale" en la matière. Elle devrait par conséquent, faire l'objet d'une "réflexion internationale" en vue d'élaborer une "réponse globale" établie par les Etats membres de la Communauté internationale et ceci, afin de garantir que le commerce électronique soit imposé équitablement et efficacement, tout comme le commerce traditionnel. Une "globalisation" du système d'"e - T. V. A. " semble être la solution convenable pour confronter la réalité de la nouvelle ère de commerce électronique
The principle of "fiscal neutrality" is closely related to VAT. The introduction of this tax is part of Tunisian tax reform. The main reform objective has been the search for a major 'tax neutrality' in turnover taxation. But the consideration of the tax system inherent to VAT makes it possible to affirm that the implementation of the principle of fiscal neutrality to VAT in Tunisia has an 'ambivalent' nature. In fact, 'the classic conception' of the principle of fiscal neutrality, as designed by the liberal economy, is a prominent necessity in the Tunisian economy. However, with the 'new era' of the 'domestic' and 'international' economic context, this 'classic conception' has nowadays become at the heart of the debate on the role of taxation. VAT is increasingly distancing itself from the role of the most neutral tax in principle. With the advent of the 'nex era', it has become a top intervention instrument. In the same vein, the fiscal neutrality of VAT has regained interest in the last few years with the virtual economy. A new conception of neutrality has emerged, questioning the relationships between traditional and virtual economic forms. The resulting problem then is how to establish VAT fiscal neutrality ? In the context of globalization, Tunisia is certainly going through a sensitive phase and has to address some challenges. Thus, it becomes legitimate for the State to use VAT to achieve economic and social development. However, should the State intervention be sufficiently considered to have the opportunity not to question the 'originality' of the principle of fiscal neutrality. It is very important therefore to strike the 'ideal balance' between VAT fiscal neutrality, economic activity, and the social and economic functions of taxation. In the face of electronic commerce, the existing fiscal system, as the basis for VAT fiscal neutrality, is becoming increasingly inappropriate. Given the 'immateriality' and the 'extraterritoriality' of this new trade mode, there is need to adapt VAT to the new economy. But such adaptation is only valid when all 'unilateral' measures are abandoned. It must be the subject of an 'international thinking' to develop a 'global response' by the Member States of the International Community. The aim is to ensure that electronic commerce is equitably and efficiently taxed, just like traditional commerce. A 'globalised' 'e-VAT' system seems to be a convenient solution to confront the reality of the new electronic commerce era

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Larson, Jeremy. "A longitudinal fiscal neutrality analysis of the Minnesota k-12 public school funding formula." Thesis, The University of North Dakota, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3640926.

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"Efforts to improve our school system must start with equity" (Department of Education's Equity and Excellence Commission, 2012). This study is a statistical analysis of the 2003-2012 Minnesota K-12 pubic school general education (foundation) formula in regard to fiscal equality and wealth neutrality. The analysis utilizes a longitudinal approach to compare the findings of previous equity studies to current relatable data as it pertains to the State of Minnesota. A number of modifications have been imposed on the original Minnesota funding formula over the past decade. This study tests the equity level of a selected number of revenue sources and reviews previous studies to determine how equity has or has not been improved as a result of the modifications.

Fiscal neutrality is described as the wealth of the school district and should be a function of the wealth of the state as a whole, not of the wealth of the local school district. This study analyzed the fiscal neutrality of 333 public school districts in Minnesota in terms of variance, permissible variance, coefficient of variation, and Gini Coefficient. The analysis was based upon three research questions: 1. Based on an analysis of the 2003 to 2012 general education formula, what were the fiscal equality and wealth neutrality characteristics of Minnesota's school districts? 2. Based on an examination of like data elements from the four major Minnesota fiscal equality and wealth neutrality studies, what trends can be observed? 3. Based on the recommendations of previous studies, what legislative impact did they have?

The findings of the research show that overall the disbursements of revenue through the Minnesota funding formula do meet the standards of wealth neutrality. However, there are categories of the formula that remain inequitable and the reliance of local taxpayers on the referendum revenue source has increased over the years studied.

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Elias, Rute Daniela Henriques. "Concentrações empresariais: Regime contabilístico-fiscal da cisão-fusão." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3484.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este trabalho pretende efectuar a análise de uma das modalidades de uma operação de reestruturação: a cisão-fusão. Esta consiste numa operação pela qual uma sociedade destaca parte(s) do seu património para a(s) fundir com sociedade(s) já existente(s) ou com parte(s) do património de outra(s) sociedade(s), separada(s) por idêntico(s) processo(s) com igual finalidade. É realizado, em primeiro lugar, um breve enquadramento da cisão-fusão enquanto operação de reestruturação empresarial, no qual se conclui que a cisão-fusão é uma operação de divisão de uma sociedade, com o objectivo de especializar o seu objecto social, mas, através da sua simultânea associação a uma fusão, permite também obter as sinergias relativas a esta. É feita depois a caracterização jurídica da cisão-fusão e dos procedimentos para a levar a cabo, bem como o enquadramento contabilístico das operações de concentração (NCRF 14), em que a cisão-fusão se integra. Finalmente, efectua-se a análise do enquadramento fiscal em Portugal desta operação, quer quanto aos impostos sobre o rendimento, caracterizando o regime geral e o regime de neutralidade fiscal aplicáveis, quer nos demais impostos do sistema fiscal português. No último capítulo, apresentam-se as principais conclusões da análise levada a cabo e formulam-se sugestões sobre clarificação da legislação e pistas para investigação futura.
This Master Thesis intends to carry out an analysis of one of the modalities of a restructuring operation: the demerger-merger. This is an operation whereby a company out part(s) of its assets to merge with an existing company(ies) or part(s) of the assets of another(s) company(ies), separate(s) for the same(s) process(es) with same purpose. It held, first, a brief framework of a demerger-merger operation as a corporate restructuring transaction, which concludes that the demerger-merger is a division of a company in order to specialize its objects and through its association with a simultaneous merger, also affords the synergies relating to this. After, it is made the legal characterization of the demerger-merger and procedures to carry out, as well as the accounting framework of concentrations (NCRF 14), in which the demerger-merger is integrated. Finally, the analysis is carried out in Portugal's fiscal framework of this operation, whether in relation to income taxes, characterizing the general regime and the tax neutrality regime applicable, as well in the others taxes of the Portuguese tax system. In the last chapter, we present the main conclusions of the analysis carried out and to formulate suggestions on clarifying the law and tips for a future research.

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Fontaine, Fabien. "Droit fiscal et concurrence." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020035.

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Les rapports entre concurrence et droit fiscal, en tant que technique de mise en oeuvre du prélèvement fiscal, sont multiples et complexes. Il apparaît sans peine que la concurrence est affectée par le droit fiscal, dans la mesure où tant les dépenses fiscales que les normes fiscales peuvent dénaturer le rapport concurrentiel. En pratique un tel biais concurrentiel résulte de critères d’imposition ratione materiae ou personae qui décorrèlent la charge fiscale de l’avantage concurrentiel, lequel détermine à lui seul l’issue du jeu concurrentiel, et est réductible à l’avantage en valeur ajoutée. Dit de manière plus analytique, le droit fiscal est distorsif de concurrence lorsqu’il traite certains concurrents ou actes concurrents de manière différenciée, soit de jure, soit de facto, c’est-à-dire en fonction de leurs caractéristiques économiques, dans la mesure où une telle différenciation ne recoupe pas les différences de valeur ajoutée. Le jeu concurrentiel est par ailleurs un instrument du droit fiscal, qui définit un principe dit « de pleine concurrence » pour déterminer objectivement la base imposable d’échanges intragroupes. Ce principe, qui emporte des effets importants en droit commercial et en droit de la concurrence, permet en outre d’exposer empiriquement les distorsions de concurrence naissant d’une méconnaissance de la valeur ajoutée propre à chaque contribuable. Au final, la distorsion fiscale de concurrence apparaît bien comme une affaire de critère d’imposition ; cette dimension juridique pose nécessairement la question de la réception de cette distorsion par le droit positif. magistère de fait dessine ainsi une norme matérielle de concurrence qui affecte le droit fiscal. Ainsi, en droit interne, la teneur et la mise en oeuvre du principe d’égalité devant l’impôt repose de manière croissante sur des analyses concurrentielles spontanées du juge de l’impôt et du juge constitutionnel, dont la seule limite paraît être une approche abstraite de l’égalité et une grande latitude d’appréciation laissée par ces derniers au pouvoir fiscal. Ce rapport d’influence se double d’une véritable instrumentalisation du droit fiscal sur le terrain du droit économique, qui subordonne la fiscalité à sa propre finalité concurrentielle. En effet, le droit de l’Union européenne recourt de manière étendue et explicite à l’analyse concurrentielle dans son contrôle de conventionalité du droit fiscal, en s’opposant aux mesures fiscales internes susceptibles, par une atteinte à l’obligation de traitement national ou une concurrence fiscale déloyale, de mettre en échec l’intégration économique européenne. Appliquant au droit fiscal un prisme purement économique ne présentant que des égards très limités pour les objectifs et méthodes fiscales, le droit de l’Union européenne porte en germe la censure de toute politique fiscale, même indistinctement applicable, à raison de son objet mais plus encore de ses effets anticoncurrentiels. L’expression ultime de l’instrumentalisation du droit fiscal par la concurrence réside dans la jurisprudence qui commande l’imposition au seul regard des distorsions de concurrence naissant de son absence, faisant de la concurrence une source d’imposition
The relationship between competition and tax law, defined as a means of setting the tax burden for corporations, is far-reaching and complex. Competition is undoubtedly shaped by tax law, insofar as tax expenditures and regular tax provisions may adversely affect the outcome of competition on a given market. Specifically, competition may be distorted by tax criteria that unalign the tax burden from the competitive advantage which determines the market outcome, and which can be defined as the difference in added value between competitors. A more analytical expression of this would be that the criteria setting the tax burden distort competition - either de jure or de facto - when they provide for a specific tax treatment of certain competitors or competing operations. Furthermore, pursuant to the arm’s length principle, competition can be considered as an instrument for tax law, insofar as it is used as a tool for setting intragroup tax bases. The arm’s length principle, which falls under anticompetitive pricing rules, evidences the distorsion of competition that stems from disregarding taxpayers’ respective added values, thereby empirically confirming that tax capacity and added value should be aligned in order for tax law to be competition-neutral. Accordingly, tax distorsions of competition are a question of tax criteria; this legal dimension begs the question of whether such distorsions are characterized and regulated by statute and /or case law.A first observation would be that competition increasingly applies to tax law, marginally via competition law (which is a paradox), but more profoundly and widely as the defining influence behind a number of provisions and principles that govern tax law. That competition is accordingly instrumental for these norms would tend to make of competition a substantive norm for tax law. The French principle of equality before tax increasingly factors full-fledged competition analyses in the tax and constitutional courts’ appreciation of the competitive effects of tax provisions, but its scope is curtailed by an overly abstract conception of equality and, overall, a reluctance to challenge the legislator’s policy decisions. This influence, characterized in French law and conducive to tax being affected by the objective of free competition, also entails the instrumentalization of tax law in the field of economic law, which imposes on tax law its own competitive objectives. Indeed, EU law provides a wider and more explicit use of competition analysis in its appreciation of the lawfulness of tax law, by precluding provisions which, through discrimination on the grounds of nationality or unfair tax competition, conflict with the European economic integration. Specifically, tax provisions are tested for anticompetitive object and / or effects, with their fiscal objectives or methods being mostly disregarded in this respect, to the extent that anticompetitive effects can be viewed as the ultimate governing principle for tax law. This is conducive to the instrumentalization of tax law by competition, with far-reaching implications for tax policies and their underlying criteria. Ultimately, tax law is instrumentalized by competition in the case-law that warrants taxation on the grounds of the distortions of competition that would arise from its absence, effectively making competition a source of taxation

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Revilla, Izquierdo Milagros Aurora. "The constitutional principle of french laicism post Charlie Hebdo." Pontificia Universidad Católica del Perú, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/116270.

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The attack on Charlie Hebdo in January 2015 caused political statements and academic reflections principally on the danger to constitutional principle of french laicism and republican values, without detriment to the references to freedom of expression and other rights as to the relationship with terrorist attacks in november 13 in Paris in the same year. The purpose of this work is the understanding and application of this constitutional principle in the present circumstances in France. The point of reference is the legal basis, the recent national jurisprudence and consideration of this in the international legal community.
El atentado contra Charlie Hebdo en enero de 2015 provocó declaraciones políticas y reflexiones académicas sobre, principalmente, la amenaza que significó para el principio constitucional de laicidad francés y los valores de la República, sin perjuicio de la mención a la libertad de expresión y otros derechos, así como a la relación con los ataques terroristas cometidos el 13 de noviembre en París en el mismo año. El objeto de este trabajo es la comprensión y aplicación de este principio constitucional en las circunstancias actuales en Francia, tomando en cuenta sus fundamentos jurídicos, la reciente jurisprudencia nacional y la consideración sobre este principio en la comunidad jurídica internacional.

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Olsson, Andreas. "Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12323.

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The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.

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Sanches, Juliana Pinhata. "Conservadorismo incondicional nas companhias abertas brasileiras e o contexto da neutralidade tributária." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-15122015-153309/.

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Normas contábeis e normas fiscais desempenham um papel fundamental dentre os determinantes da qualidade da informação contábil. A Lei nº 11.638, de 2007, legitimou o processo de adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil e introduziu um regime contábil desvinculado da finalidade tributária no país. Dentre os objetivos da referida Lei, estão a redução da influência da legislação fiscal nas normas contábeis e a melhora da qualidade do reporte financeiro, uma vez que as IFRS são consideradas normas de qualidade superior. A literatura internacional apresenta evidências de redução no poder informativo dos lucros em ambientes nos quais normas contábeis e tributárias estão fortemente vinculadas. Ademais, a influência da legislação fiscal sobre a contabilidade financeira é apontada como um incentivo ao conservadorismo incondicional, um viés que não apresenta vantagens à eficiência contratual nos mercados financeiros por não atribuir informação nova ao investidor. Nesse sentido, espera-se que a neutralidade tributária, instituída a partir da Lei nº 11.638/07, proporcione ao Brasil um ambiente institucional mais adequado ao reporte financeiro de qualidade, ao desvincular a contabilidade financeira da contabilidade fiscal. Diante do exposto, a presente pesquisa tem por objetivo investigar se o advento da neutralidade tributária influencia o conservadorismo incondicional nas companhias de capital aberto no Brasil. A metodologia utilizada envolve regressões para dados em painel. A amostra é composta por companhias abertas brasileiras com informações divulgadas na base de dados Economática® no período de 2002 a 2014. Os resultados evidenciam diferenças na relação entre tributação e reporte financeiro entre firmas sujeitas a diferentes níveis de pressão no mercado acionário brasileiro. São encontrados indícios de conservadorismo incondicional em empresas sujeitas a maior pressão do mercado acionário, apenas. Nesse mesmo grupo, observa-se que a tributação não induz o conservadorismo incondicional nos lucros divulgados, o que é esperado num contexto de neutralidade tributária.
Accounting standards and tax rules play a key role between determinants of accounting information´s quality. Law No. 11.638/2007 legitimized the adoption process of the International Financial Reporting Standards (IFRS) in Brazil, introducing a decoupled system of tax accounting purposes in the country. The main objectives of Law No. 11.638/2007are to improve financial reporting´s quality and reduce the influence of tax law on accounting standards. International literature shows evidence of lower earnings quality in environments where accounting rules and tax rules are closely linked. Furthermore, the influence of tax legislation on financial accounting is an incentive to unconditional conservatism, pointed as an accounting bias that does not give new information to investors and no advantage to contractual efficiency in financial markets. In this sense, it is expected that tax neutrality to provide an enabling Brazil to improved financial reporting institutional environment, reduction unconditional conservatism in reported earnings. Given the above, this research aims to investigate whether fiscal neutrality influences unconditional conservatism in public companies in Brazil.The methodology involves regressions for panel data. The sample is composed by Brazilian companies with disclosures on the basis of Economática® database in the period 2002-2014. The results show differences in the relationship between taxation and financial reporting among firms subject to different pressure levels in the Brazilian stock market. Unconditional conservatism is found in companies subject to greater pressure from the stock market only. In this same group, it is observed that taxation does not induce unconditional conservatism in reported profits, which is expected in a tax neutrality context.

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Vindard, Virginie. "La qualification en droit fiscal." Thesis, Rennes 1, 2014. http://www.theses.fr/2014REN1G047/document.

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La qualification est l’opération intellectuelle par laquelle est attribuée à un acte ou à un fait sa nature juridique en vue de lui appliquer un régime juridique. Le droit fiscal ne déroge pas à cette démarche intellectuelle. Comme dans toutes les autres branches du Droit, les qualifications jouent un rôle fondamental. Une originalité se présente toutefois en cette matière. Le droit fiscal appréhende un fait déjà juridiquement qualifié en vue de lui appliquer un régime d’imposition. C’est dans cette appréhension du fait que se révèle la spécificité du droit fiscal. Celui-ci n’adopte pas un comportement neutre à l’égard des qualifications juridiques soit pour les regarder comme lui étant inopposables, soit pour les instrumentaliser. Si les qualifications fiscales peuvent s’affranchir des qualifications juridiques, elles entretiennent une relation particulière marquée du sceau de l’indépendance en raison des caractères et de la logique propre de chaque imposition. Des divergences de qualifications fiscales existent. Une telle situation peut nuire à l’unité et à la cohérence du droit fiscal. Néanmoins, le juge fiscal veille à une certaine harmonie dans l’application des qualifications en mettant en œuvre un raisonnement identique permettant de dessiner des qualifications fiscales convergentes autour desquelles s’articulent les impositions
The qualification is the intellectual process by which is attributed to an act or a fact its legal nature. The am of the concept of qualification is to apply a legal regime. Tax law does not derogate from the intellectual approach. As in all other branches of law, qualifications play a fundamental role. However, tax law implies some originalities. Tax law already apprehends legally qualified to apply a tax regime thanks to the civil law. It is in this understanding that proves the specificity of the tax law. It does not adopt a neutral attitude towards the legal qualifications to be watching him as being unenforceable , either to exploit. If the tax qualifications can overcome the legal qualifications, they have a special relation marked by the seal of independence to the characters and each tax own logic. Differences in tax qualifications exist. Such a situation may affect the unity and cohesion of the tax law. However, the tax judge ensures a certain harmony in the application of skills, in implementing a similar reasoning to draw tax qualifications converging around which revolve the charges

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Robert, Eric. "Eléments d'une théorie de la frontière appliqués au droit fiscal." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020046/document.

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Alors que sa disparition semble se profiler à l’horizon, du moins à l’intérieur de l’espace Européen, la notion juridique de frontière qui dessine les limites du territoire de l’Etat reste l’objet d’une imprécision surprenante. Aucune définition générale et intelligible ne semble encore lui avoir été consacrée, nonobstant la place centrale qui lui est attribuée par nombre d’analyses savantes sur les institutions de la modernité politique (Etat, souveraineté, territoire). Une tentative de définition (ou de théorisation) de la frontière est donc nécessaire. Théoriser la frontière n’implique pas de s’éloigner de la réalité : ce sont au contraire des données empiriques, sélectionnées à l’intérieur d’une foison d’informations disponibles sur le sujet, qui doivent guider un travail de systématisation. Au sein de celles-ci, la place privilégiée du droit fiscal (interne, communautaire et internationale) s’explique par les affinités personnelles de l’auteur. Ce dernier n’a toutefois pas omis de balayer d’autres disciplines, à l’instar du droit international public ou du droit international privé, aux fins de caractériser une substance irréductible et invariable de la frontière. Deux fonctions distinctes, bien que complémentaires, s’imposeront très rapidement comme les éléments constitutifs de la notion de frontière : la ligne réputée impénétrable en droit international qui sépare les territoires des Etats, d’un côté (ou « frontière internationale »), le filtre perméable qui régule les circulations entre les territoires des Etats (ou « frontière-obstacle »), de l’autre. Le temps et l’espace imposeront de limiter l’analyse au premier élément, à savoir la frontière internationale. À raison de ses fonctions pour commencer : quel est son rôle ? Mais aussi à raison de son objet : à quoi, ou à qui, s’applique-t-elle ? L’analyse des fonctions permettra d’abord de vérifier que la frontière internationale, en tant que cause et conséquence du principe de l’exclusivité territoriale, est étroitement liée à la notion d’Etat moderne. La naissance de la notion moderne de souveraineté, dans la mesure où elle est largement tributaire de la conquête du monopole de la violence légitime au profit des autorités centralisatrices de l’Etat, n’aurait pas été envisageable sans la constitution de frontières impénétrables aux limites du royaume. Plus largement, bien des notions fondamentales associées au droit étatique moderne (intégrité territoriale, centralisation de la contrainte, dualisme juridique,…) peuvent être reconsidérées à la lumière de la notion de frontière. L’analyse de l’objet de la frontière internationale permettra, ensuite, de surmonter bien des incertitudes. Celle qui touche, en particulier, au rapport entre la frontière impénétrable et le principe de territorialité des lois (ou des impôts) : la territorialité normative, sous toutes ses formes, ne peut-être assimilée à une manifestation (ou à une composante) de la frontière internationale. Celle qui touche, aussi, à la nature et à la portée de l’assistance administrative internationale entre les Etats dans le domaine fiscal. Le développement récent de celle-ci, sous toutes ses variantes (assiette et recouvrement), ne se traduit qu’exceptionnellement par des entorses à l’impénétrabilité des frontières. Toutes les activités de l’Etat n’ont pas, en effet, vocation à s’arrêter aux limites du territoire en application du droit international public. Seul l’imperium de l’Etat entendu stricto sensu, c’est-à-dire le pouvoir coercitif proprement dit, semble être soumis au respect de cette imperméabilité. En somme, à défaut de parvenir à dresser une théorie générale de la frontière en droit, certaines de ses caractéristiques majeures seront en l’espèce esquissées dans l’espoir de fournir au juriste une grille de lecture supplémentaire, et si possible originale, du droit positif
Even though its disappearance seems to be predictable, at least within the European Union, the legal notion of “Border” remains subject to a high degree of uncertainty. No general definition which combines clarity and precision, has been formulated on this matter yet. Therefore, time has come to provide a rigorous “definition” of this limit which separates the territories of the states. In other words, an attempt to theorize the notion of “Border” will be carried out in this book. The choice of a theoretical approach does not necessarily imply, however, to undertake a study remote from reality. To the contrary, an appropriate definition must be based on empirical data: selected matters among the huge amount of information available will be, as a result, the main source of this work. Among them, tax law (domestic, European and international) will play a key role due to the personal background of the author. The latter, however, did not forget to cover other disciplines. A wide-ranging scope is necessary where the objective is to reach the irreducible gist of a legal notion: International Public Law, Private International Law, Political Science as well as Sociology will be dealt with in this book. Two distinct functions (meanwhile complementary) will immediately be identified as the main components of the notion of “Border”: the dividing line, seen as impenetrable under International Public Law, that separates the territories of the States on one hand (so-called "international border"), and the permeable filter which regulates by way of discriminatory rules the movements (e.g. goods, persons, rights, values) between the states on the other hand (so-called “obstacle-border"). Due to limited time and space, however, this book will only focus on the first component, namely the international border. A study of its functions (i.e. what is the purpose for the impenetrability of the border?), will be followed by a study of its object (what is the scope of the impenetrability of the border?). The study of the functions will demonstrate that the international border, as a cause and a consequence of the principle of territorial exclusivity (i.e. monopoly of violence within the territorial borders), has strong ties with the concept of “Modern State”. Moreover, many fundamental notions generally attached to modern statute law (e.g. coercion, sovereignty, legal dualism) will be reconsidered in the light of this principle of impenetrability. Further, the analysis of the object of the international border will enable the author to eliminate certain jeopardizing uncertainties. Among others, the issue concerning the existence (or not) of a kinship between the “Border” and the territoriality of the law (including Power to Tax) will eventually be resolved: the territoriality principle, irrespective of its forms, is not an appearance (neither a component) of the international border. All activities undertaken by a state (i.e. legislative and executive powers), therefore, are not forced by law to be circumscribed to the territorial limits of that state. Only the core of the Imperium of a Modern State, that is to say the coercive power itself, seems to be subject to the impenetrability of the Border. In short, this book does not provide for (and is not aimed at) a general and all-comprehensive theory on “Borders”. Some of the major features of the latter are, however, clearly characterized herewith in order to provide the reader with another tool to scrutinize positive law

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Trindade, Marinho Anapaula. "La subsidiarité des conventions fiscales." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010295/document.

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L’Étude porte sur un principe prétorien érigé par le Conseil d’État au travers de ses décisions et des conclusions rendues sous ses décisions par les Rapporteurs Publics. Depuis 1975 le Conseil d’État exerce le contrôle de la compatibilité d'un acte d'imposition vis-à-vis de conventions fiscales contre la double imposition et l'évasion fiscale qui est fait sous l'égide du principe de subsidiarité. En vertu de ce principe, au préalable du contrôle de «conventionnalité» de l'acte d'imposition, les juridictions doivent impérativement exercer un contrôle de la légalité de l'acte d'imposition, en prenant appui sur les seules dispositions du droit d'origine purement nationale, c'est-à-dire, du droit dit « domestique». Ce principe, tout juste nommé comme tel par le Conseil d’État dans une décision rendue en 2014, a longtemps fait l'unanimité au sein de la doctrine. Le principe de subsidiarité serait un principe conforme au bon sens et à la logique. Nous tentons au cours de ce travail de démontrer que le principe de subsidiarité des conventions fiscales pose problème à la fois d'un point de vue, strictement théorique, et à la fois d'un point de vue pratique. D'un point de vue théorique d'abord, il sera démontré que le principe de subsidiarité des conventions fiscales est particulier, il ne correspond à aucune autre application juridique de la subsidiarité, la similitude n'est que enveloppe terminologique. La version fiscale soulève un véritable problème théorique et pratique que la thèse tente de démontrer
Our dissertation is about a praetorian principle erected by the French Administrative Supreme Court the Conseil d'Etat since 1975 and that became one of the major case law on international taxation under the French Law. From the given case law, it results that the checking of the conformity of a tax act issued by the French Tax authority with respect to a tax treaty, has to be made at a second stage, after of a domestic law based control by the judge. The principle implies the application of a method when controlling acts issued by the tax authority that tends to link the provisions of the tax treaty to be applied, of the prior qualifications provided by the domestic law. The principle has just been appointed as «the principle of subsidiarity of tax treaties, in a 2014 Decision, and differs from any other application of the subsidiarity theory in law

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Pezet, Fabrice. "La fiscalité et le marché. De l’Etat fiscal à la fiscalité de marché." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0098.

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Les systèmes fiscaux nationaux sont traditionnellement construits autour de la relation entre l’Etat et le contribuable. Au fondement de la notion d’ « Etat fiscal » (ce que la doctrine allemande appelle Steuerstaat), cette relation structure l’organisation du système fiscal, tenu de prendre en compte les facultés contributives, c’est-à-dire la capacité à payer des contribuables au regard de leur situation face à l’impôt. L’affirmation progressive de la portée fiscale du marché intérieur conduit à remettre en cause l’exclusivité de cette relation pour contraindre les systèmes fiscaux à se conformer aux objectifs propres au marché intérieur. Justifiée par le principe de primauté du droit de l’Union européenne, la « fiscalité de marché », c’est-à-dire un ensemble de règles fiscales accompagnant la construction et le bon fonctionnement du marché intérieur, fragilise les principes constitutifs de l’Etat fiscal. Alors que les principes de la « fiscalité de marché », nés de la portée fiscale des libertés de circulation et de l’objectif de concurrence libre et non faussée, suivent la logique propre au marché intérieur, l’Etat fiscal est centré autour du contribuable. Il est nécessaire d’analyser la relation entre ces deux logiques potentiellement conflictuelles en recherchant si les principes fondamentaux de l’Etat fiscal sont incompatibles avec ceux de la « fiscalité de marché » . La « fiscalité de marché » contribue à une transformation du fonctionnement de l’Etat fiscal par l’affirmation d’une obligation de neutralité sur le marché. Toutefois, elle n’en remet pas en cause les fondations, particulièrement la prise en compte des facultés contributives par le législateur fiscal. La pérennité de l’Etat fiscal invite alors à s’interroger sur les moyens d’organiser sa coexistence avec les principes de la « fiscalité de marché »
National tax systems are usually built upon the relation between State and Taxpayers. Laying at the foundations of the Fiscal State (what German doctrine calls Steuerstaat), this relation structures the very organization of the tax system which has to take taxpayer’s ability-to-pay into account. The affirmation of the fiscal scope of Internal market has led to question this relation’s exclusivity to force national tax systems to comply with Internal market’s goals. Based on the principle of primacy of the European Union Law, “market taxation” (fiscalité de marché), i.e. a whole set of tax rules going with the construction and the proper functioning of the Internal Market, weakens Fiscal State’s main principles. While “market taxation”’s principles are based on the fiscal scope given to freedoms of movement and undistorted competition and follow the Internal market’s goals, the Fiscal State is centered around the taxpayer. It is necessary to assess the relation between these possibly conflictual rationales by researching whether Fiscal State’s main principles go against those of “market taxation”. “Market Taxation” effectively leads to deep changes in the functioning of tax systems by enforcing a whole neutrality on the market. Nevertheless, Fiscal State’s foundations, in particular the legal obligation of taking taxpayers’ capacity-to-pay into account, are not disputed. Fiscal State’s continuity invites to examine how to organize its coexistence with “market taxation”’s principles

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Bommier, Loup. "L'objectif de neutralité du droit fiscal comme fondement d'une imposition unitaire de l'entreprise." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D059.

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La neutralité est l'un des principaux sujets de recherche en fiscalité, quoiqu'elle revête de multiples acceptions juridiques ou économiques. S'il est généralement admis que l’impôt ne peut être neutre, la présente thèse démontre que le droit fiscal satisfait un objectif de neutralité en permettant d'appréhender l'entreprise comme une entité unique, quelle que soit sa structure juridique. Différents régimes fiscaux poursuivent ainsi un objectif de neutralité (art.223 A et s. du CGI, art. 8 du CGI, art. 210 A et s. du CGl, art. 256 et s. du CGI, art. 885 O et s. puis 975 du CGI) en ce qu'ils organisent la consolidation des éléments de l'assiette imposables (IS, TVÀ ISF, IFI) et la neutralisation des opérations intragroupes (distributions, intérêts, abandons de créance, provisions). Si la diversité des structures de groupe éligibles demeure un obstacle à la compréhension de la neutralité, ces régimes renvoient toutefois à deux types de conditions permettant d'appréhender l'unicité de l'entreprise : des conditions d'unité (relations de contrôle et de dépendance) et des conditions de permanence (relations de continuité). La neutralité constitue aussi un objectif normatif en droit fiscal. En effet, l’examen des solutions prétoriennes fait ressortir qu'au titre d'un objectif de neutralité, le droit fiscal appréhende l'entreprise en dérogeant aux principes de personnalité et de territorialité de l’impôt. De fait, le principe de personnalité est mis en suspens dans les structures de consolidation. De même, le principe de territorialité est écarté en matière de lutte contre la fraude et l'évasion fiscale, ainsi qu'en matière d'élimination des doubles impositions internationales
Neutrality is one of the key research concepts in taxation, but with different meanings ascribed for economic or legal considerations. Whereas general wisdom considers that taxation cannot be neutral, the purpose of this thesis is to demonstrate that the tax law complies with neutrality as defined as an objective to approach undertakings as a whole, regardless their legal structure. According to this definition, few tax regimes could be considered as neutral in the French tax law (group regime, partnership regime, merger regime, VAT deduction scheme, professional assets regime). These regimes align with the neutrality because they provide for the consolidation of the tax base (business income,VAT, wealth tax) by eliminating intercompany operations (i.e. dividends, interests, waivers, provisions). Neutrality remains distinctly difficult to admit given that the above regimes relate to specific group structures. This being said, neutral regimes are subject to two types of conditions making possible a global approach of undertakings: conditions related to group unity (intercompany dependency) and conditions related to group permanency (period of consolidation). Neutrality of tax law can also be argued as a binding objective. As it regards to case law, the objective of neutrality allow to derogate both to the principle of personal tax liability and to the principle of territoriality. Indeed, the principle of personal tax liability isn't enforced where a legal structure is part to a group under a consolidation scheme. Similarly, the territoriality principle is challenged when it comes to fight against tax evasion and avoidance or to eliminate international double taxations

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Procházka, Vojtěch. "Judikatura chybějící daně v podvodu na DPH." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.

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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.

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Silveira, Alexandre Coutinho da. "Governança pública de royalties: federalismo fiscal e futuras gerações." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-13022015-135919/.

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Esta dissertação tem por objetivo analisar criticamente a governança das receitas públicas de recursos naturais não renováveis no Brasil. Considerando a característica essencial de finitude dos recursos naturais explorados, que importa também em negar às gerações pósteras o acesso aos bens minerais e petrolíferos, impõe-se reconhecer nos diversos aspectos dessa governança a necessidade de tratar essa receita de forma singular. Para compreender quais são estas especificidades, foram eleitos dois eixos de análise: o primeiro, com a revisão da literatura sobre a maldição dos recursos naturais, a doença holandesa, e fenômenos (especialmente econômicos) relacionados à exploração mineral; e o segundo, com consulta à doutrina de diversos ramos (no Direito e fora dele) sobre a noção de justiça, solidariedade ou equidade entre gerações, bem como com a busca de especificação do conteúdo desta perspectiva, que se aplica a diversas áreas do Direito, inclusive e especialmente ao Direito Financeiro. Com essas bases, elegem-se aspectos da governança brasileira de royalties a serem analisados: o federalismo fiscal dessas receitas públicas patrimoniais; a forma de tratamento financeiro-orçamentário dos royalties, especialmente sua classificação consoante a Lei nº 4.320/1964; a utilização de Fundos para gestão dessas receitas (o Fundo Social); a relação entre a arrecadação de royalties e a arrecadação tributária, especialmente nos entes subnacionais beneficiados em grande monta com essas receitas patrimoniais; os modos de direcionamento e coação que a lei impõe ao gestor no gasto dos royalties; a transparência fiscal brasileira; e, de forma ampla, as recentes alterações (efetivadas e propostas) nas leis que regem as explorações de minérios e de petróleo no país. Conclui-se que, apesar de o ordenamento jurídico brasileiro ter avançado significativamente em alguns desses aspectos recentemente (especialmente com a criação do Fundo Social no âmbito da União, e no que diz respeito à transparência fiscal relacionada à atividade exploratória), ele não está, sob as perspectivas de análise escolhidas, adequadamente aparelhado para a governança das receitas públicas de recursos naturais não renováveis.
This dissertation aims to critically analyze the Brazilian governance of public revenues from nonrenewable natural resources. Considering that finiteness is an essential characteristic of natural resources that are exploited, which implies in denying future generations the access to mineral and oil assets, one must acknowledge, in various aspects of governance, the necessity to treat these revenues singularly. To understand what these specificities are, two axes of analysis were elected: the first envolves revisiting the curse of natural resources, the Dutch disease, and phenomena (especially those of economic nature) related to the mineral exploitation; and the second involves consulting doctrine of different areas of study (in and out of Law) about notions of justice, solidarity or equity between generations, as well as searching for specification of this content, which applies to various areas of Law, including and especially Public Finance Law. Building on these foundations, some aspects of Brazilian governance of royalties were elected to be analyzed: fiscal federalism applied to these public revenues; the financial-budgetary treatment of royalties, especially its classification under Law nº 4.320/1964; the utilization of Funds to manage these revenues (the Social Fund); the relationship between the collection of royalties and the collection of taxes, especially in subnational governmental entities largely benefited by these revenues; the ways the law directs and coerces the expenditure of royalties; Brazilian fiscal transparency; and, broadly, the recent modifications (finished and proposed) in the laws that conduct the exploitation of minerals and oil in the country. It is concluded that, although the Brazilian legal system has advanced significantly in some aspects as of late (especially the creation of the Social Fund by the central government, and in respects to fiscal transparency related to the exploratory activities), it is not, under the elected perspectives of analysis, adequately prepared to regulate the governance of public revenues originating from exploration of nonrenewable natural resources.

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Mina, Maria de La Salete Moreira Fernandes. "Harmonização fiscal da tributação directa na União Europeia e os preços de transferência." Master's thesis, Instituto Superior de Economia e Gestão, 2008. http://hdl.handle.net/10400.5/906.

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Mestrado em Economia e Estudos Europeus
A Problemática dos “ Preços de Transferência “, numa perspectiva fiscal tem sido objecto de diversos estudos levados a cabo pela Comissão Europeia. Tendo em conta as caracterís-ticas extremamente diversas dos regimes fiscais dos Estados – Membros, bem como as diferentes preferências nacionais, levantamos duas questões que são analisadas na presente dissertação, através de um Case Study de uma empresa multinacional do sector alimentar e que constituem os dois eixos da dissertação: 1º - Será a Harmonização Fiscal da Tributação Directa necessária ou desejável; 2º - Os “Preços de Transferência” nos Bens Intangíveis e o seu impacto nos resultados apurados para efeitos de tributação; Assim, a presente disserta-ção é dedicada à análise da definição e quantificação de “Preço “ nos bens intangíveis – Royalties numa empresa multinacional cuja empresa mãe se situa num outro Estado Mem-bro com uma diferente taxa de tributação sobre o imposto das sociedades. A análise empí-rica realizada numa empresa multinacional, permitiu verificar a complexidade na quantifi-cação do “Preço de Transferência “ no pagamento de Royalties, a aplicação do “Princípio de Plena Concorrência “ e a morosidade do processo na resolução de conflitos quando sur-ge a Dupla Tributação. Assim: Harmonização, Preço de Transferência, Princípio de Plena Concorrência, Royalties e a forma como estes conceitos interagem, constituem para o case study os grandes temas de análise.
The process of “Transfer Pricing”, from the fiscal perspective has been subject of many studies by the European Commission. According to the different caracteristics of the fiscal regimes of member states, and with regards to the different national preferences, we need to pose two questions which will be analysed in this dissertation. We will be using a case study by a multinacional firm in the food industry sector which constitues two major sec-tions of the dissertation. 1º Will Fiscal Harmonization make direct taxation necessary or desirable? 2º The “Transfer Pricing” in the intangibles property and its impact on the results of the effects on taxation. It is the objective of this dissertation to analyse the definition and quantification of the term “ price” in the Intangibles such as Royalties , within a multinational companies whose headquarters are located in another member state with a different form of taxation or corporate income tax. The empirical analysis realised in a multinacional company, permitted us to check the complexity in quantification of the “transfer pricing”, royalty payments and the application of the “arm´s of length principle”, the long process in the resolution of conflicts when there double taxation occurs. Harmoni-zation, Transfer Pricing, the arm´s of length principle, royalties, and the ways that these concepts interact, contribute for the analysis of this case study

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Palma, Ana Paula de Albuquerque Alves. "O regime de transparência fiscal : análise da eficácia do regime em Portugal e perspectivas de evolução." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/6534.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Dadas as diferenças de tributação do rendimento relativo ao exercício de uma actividade empresarial ou profissional em nome individual ou através de uma sociedade, foi instituído em Portugal, em 1989, um regime fiscal já há muito aplicado noutros países, em particular para as chamadas sociedades de pessoas (partnerships), que desconsidera para efeitos de tributação em imposto sobre o rendimento das pessoas colectivas, alguns entes colectivos, tributando-se o respectivo rendimento directamente na pessoa dos seus sócios ou membros, independentemente de distribuição. Esse regime visava assegurar a neutralidade fiscal, eliminar a dupla tributação económica e combater a evasão e fraude fiscais. Este regime – denominado “Regime de Transparência Fiscal” (RTF) – tem permanecido praticamente inalterado nos seus contornos legais desde a sua criação e tem sido objecto de controvérsia, quer quanto ao seu âmbito subjectivo, quer quanto a aspectos que se relacionam com a sua aplicação. O presente trabalho faz o enquadramento teórico do RTF, analisa o seu funcionamento face à legislação portuguesa e alguns dos principais problemas que têm sido identificados em relação ao mesmo e sumariza algumas perspectivas quanto à sua evolução futura. Em anexo, é feita uma síntese da aplicação subjectiva de idêntico regime em quatro países europeus (Espanha, França, Alemanha e Suécia) e apresentam-se alguns elementos estatísticos sobre a aplicação do RTF em Portugal.
Given the differences in income tax for professional or corporate activities, both personal or through a corporation, it was established in Portugal in 1989 a tax policy long applied in other countries – mainly in partnerships – which disregards for tax purposes of corporate income tax some corporate entities, taxing the income directly on partners and members, regardless of the distribution. That policy aimed to ensure fiscal neutrality, to eliminate double economic taxation and to fight tax avoidance and fraud. This policy – called «Fiscal Transparency Policy» (FTP) – has been kept almost completely unchanged in its legislation since its creation, and has been subject of controversy concerning its subjective scope and the aspects related to its application. This thesis makes the theoretical framework of the FTP, analyses its action in view of Portuguese legislation and some of the main problems that have been identified in relation to it, and also summarizes some perspectives as to its future developing. Furthermore, there are attachments in this thesis that synthesize the subjective application of an identical policy in four European countries (Spain, France, Germany and Sweden) and present statistical elements about the application of the FTP in Portugal.

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Ferreira, Milene Marisa Spencer. "O IVA e o Sector Postal." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10229.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo analisou a relação entre Direito à Dedução, métodos de dedução e Isenção Fiscal. Para tal utilizou a definição de direito à dedução, métodos de dedução, neutralidade fiscal e Isenção de forma a demonstrar a distorção verificada no Sector Postal.O sujeito passivo misto ao efectuar operações com direito à dedução e operações sem direito à dedução e a usufruir de Isenção Tributária provoca distorção concorrencial e tributária.De forma a evidenciar essa mesma distorção comparamos o acórdão TJCE com o entendimento da Administração Fiscal e Comunitária. O resultado dessa comparação traduziu-se na distorção do princípio de imposto plurifásico, ou seja, existe cobrança de imposto sobre imposto; na distorção do princípio de neutralidade fiscal, ou seja, o imposto é preponderante na escolha de alternativas no momento de adquirir bens e serviços; na distorção de preços, ou seja, os concorrentes de mercado têm de baixar as suas margens de forma a competir com a empresa a quem é atribuída a concessão e por fim na distorção concorrencial, ou seja, praticam operações com a mesma natureza contudo são discriminados.Logo na aplicação efectiva da Sexta Directiva, a Isenção Tributária, neste Sector deveria ser revogada. Perante está constatação concluímos que o entendimento que Administração Fiscal Portuguesa e as Instituições Comunitárias fazem é contrário à Sexta Directiva.
The following study analyzes the relationship between deduction right, methods of deduction and Exemption. To this end we used the definition of deduction right, deduction methods, tax neutrality and exemption.To demonstrate this distortion we compare the TJCE judgment with the understanding of national and community law. The result of this analysis is the principle of fractioned tax distortion, in other words, it´s charged tax on tax, in the neutrality tax principle distortion, in other words, the tax is crucial on the choices of tax payer, in prices distortions, in other words, the competitors must reduce their margin to compete with the company that is notify as universal service provider and finally market distortions, in other words, they practice the same operation however they are discriminated by the tax law eyes.To apply effectively the Sixty Directive, the tax exemption, in this Sector, should be revoked. We must conclude that the understanding of tax Administration and Community is against Sixth Directive.

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Vail, Morgan. "Marché intérieur et neutralité de l'impôt direct : la construction fiscale européenne revisitée." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020092/document.

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Le Marché intérieur s’est constitué en vue d’établir une concurrence libre et de répartir les ressources de la manière la plus efficiente possible. Impliquant l’abolition des frontières intérieures, l’action communautaire a conduit à harmoniser ou au moins à rapprocher de nombreux domaines. Même la fiscalité directe, compétence réservée des Etats membres, a fini par être placée sous la surveillance des Traités par le biais des libertés fondamentales et du principe de non-discrimination. Ce dernier a permis une certaine intégration fiscale au niveau européen en vue d’une neutralisation de la fiscalité sur les mouvements de personnes, de biens, de services et de capitaux. Cette oeuvre, essentiellement prétorienne, a cependant montré ses limites au plan de la cohérence de la politique fiscale, le juge ne pouvant faire un choix quant à la forme de neutralité qu’il conviendrait de choisir : neutralité aux importations de capitaux, neutralité aux exportations de capitaux ou une autre. En effet, les Traités établissent indéniablement un objectif de neutralité à destination des Etats. Emanant des textes européens cette neutralité abstraite est fondamentale afin de réaliser les objectifs économiques de l’Union. Cependant, en l’absence d’harmonisation fiscale il est nécessaire de faire un choix pour une forme de neutralité afin de concilier imposition, efficience économique et allocation efficace des ressources. A l’aune des principes qui structurent la construction de l’Europe, il convient désormais de dessiner les contours d’une neutralité fonctionnelle capable de procéder à l’intégration des impôts directs des Etats membres dans un Marché commun
The Internal Market was formed to establish free competition and allocate resources as efficiently as possible. Involving the abolition of internal borders, Community action led to harmonize or at least to bring together many areas. Although direct taxation powers have been reserved by member States, it was placed under the supervision of the Treaties by means of the fundamental freedoms and the principle of non-discrimination. The latter has led to some tax integration at the European level in order to neutralize taxation on the movement of people, goods, services and capital. This work, mainly performed by the ECJ, showed its limits in terms of consistency of fiscal policy, the judge cannot make a choice as to the form of neutrality that should be chosen: capital import neutrality, capital export neutrality or another form of neutrality. Indeed, the EC Treaty establishes an undeniable objective of neutrality toward member States. The abstract neutrality that is emanating from European texts is essential to achieve the economic objectives of the EU. However, in the absence of tax harmonization it is necessary to choose among the different standards of tax neutrality in order to reconcile taxation, economic efficiency and efficient allocation of resources. In the light of the principles that shape the European construction one should now draw the outlines of a functional neutrality able to perform the integration of direct taxes in a Common Market

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Luna, Requena Álvaro Carlos. "Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118385.

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The article sets out that argentinean municipalities are legally banned from raising taxes, but are allowed to levy user charges for specific services. Nevertheless, such limitation is overlooked by the municipalities by means of introducing the “ability top ay” principle within the structure of the taxable base of said user charges. The author concludes that such mechanism distorts the user charge, altering its essence, with the result of transforming it into a mere tax, with the resulting violation of the current legislation.The author critically reviews argentinean case law that has given grounds to such a fiscal deviation and –in order to make his point- compares it with jurisprudence registered on this issue by the Supreme Courts of Peru, Brazil and Uruguay. Such comparison evidences that, if argentinean courts were to apply the criteria said of those Supreme Courts, almost every user charge in Argentina would have to be declared unconstitutional.
El artículo expone que los municipios argentinos están legalmente vedados de cobrar impuestos, viendo limitado su poder tributario al cobro de tasas. Sin embargo, en la práctica eluden esa prohibición mediante la maniobra de introducir en su base imponible criterios puros de capacidad contributiva (vgr. el monto de ventas), con total prescindencia del costo de los servicios retribuidos.El autor reseña críticamente la jurisprudencia de los tribunales argentinos, los cuales han convalidado el uso del principio de capacidad contributiva en materia de tasas. También efectúa una comparación con el tratamiento que esta cuestión ha tenido en los máximos tribunales de Perú, Brasil y Uruguay. Dicha comparación deja en evidencia que, de aplicarse en Argentina los criterios uniformemente sostenidos por los tribunales de estos tres países, una parte sustancial de las tasas hoy vigentes en este último país debería ser declarada inconstitucional.

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Carneiro, Luísa Cristina Miranda. "IPVA e guerra fiscal: a competência dos Estados-membros e do Distrito Federal para instituição e cobrança do IPVA e os conflitos federativos." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6681.

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This research s purpose is studying the limits of the taxing competence granted to the States and the Federal District to legislate and impose the Vehicle Property Tax (IPVA), from the analysis of the aspects of the Matrix-rule of tax levy, built on the basis of constitutional provisions and infra constitutional rules, and under the methodology of Constructivism Logical-Semantic. IPVA was created in 1985 and is considered a simple tax by the doctrine. However, it has become increasingly important in the Brazilian legal scenario, which is revealed by the increase of its revenues, the growth of various disputes towards the tax, and the notorious tax war between States, which compromises the integrity the federal pact, creates legal uncertainty and undermine both the States and the taxpayers that act in good faith
A presente pesquisa tem por escopo o estudo dos limites da competência tributária atribuída aos Estados-membros e ao Distrito Federal para instituição e cobrança do Imposto sobre a Propriedade de Veículos Automotores (IPVA), a partir da análise dos aspectos que compõem sua regra-matriz de incidência tributária, construída com fundamento em normas da Constituição Federal e de diplomas infraconstitucionais e sob a metodologia do Constructivismo Lógico-Semântico. O IPVA foi instituído em 1985 e é um imposto ainda carecedor de maiores lucubrações pela doutrina. Não obstante, vem assumindo crescente importância no cenário jurídico brasileiro, revelada no aumento de sua representatividade econômica para os Estados da Federação, no avanço das diversas controvérsias que passam a gravitar em torno desse tributo e na propagação da famigerada guerra fiscal, que compromete a integridade do pacto federativo, gera insegurança jurídica e prejudica tanto os Estados-membros, quanto os contribuintes de boa-fé

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Dantas, Francisca Matias Ferreira. "Extinção da punibilidade nos crimes de sonegação fiscal sob a égide da lei nº. 8.137/90: uma proteção deficiente da ordem tributária." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5969.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The current study has two goals. The first one analyses the juridical treatment against the Tax Order according to the Brazilian legislation , mainly the Law number 8.137/1990, in which the corpus of analyses , of the types of tributary crime it is , specifically tax evasion written on the 1º and 2º of the Law number 8.137/1990 , studying the beginning and the development of the tax offence and its ontological aspects , due to penal punishment , the significance principle act and its extinctive cause of punishment , focusing on the penalty under legal prevision of the article 34 of the Law 9.249/1995 , that revaluated referred form , before repealed from the texts of the Law which issued the matter. The second goal aims to study the divergence on the moment the payment should be done under doctrinaire view, Judicature and the position of the Federal Supreme Court, the Justice and their divergent points. To make this research, an evaluation of the efficacy of the Civil Law was made, its influence to work on the tributary obligation public safe reimbursement and taxpayer owed after dilation. As a result, it was considered the existence of a weak punitive system in relation to the crimes mentioned , thus it goes against the constitutional scope; the reform requirement that allows real implementation of the Democratic Law State and thus prevent tax evasion growth in the country
O presente estudo tem dois objetivos, tendo como primeiro objetivo uma análise ao tratamento jurídico dado aos Crimes Contra a Ordem Tributária segundo a legislação brasileira, em especial a Lei nº. 8.137/1990, em que o corpus de análise, dos tipos de Crimes Tributários, é, especificamente, os Crimes de Sonegação Fiscal previstos nos artigos 1º e 2º da Lei nº. 8.137/1990, estudando o nascimento e a evolução desta espécie de delito tributário e os seus aspectos ontológicos, especialmente ligados à punibilidade penal, o emprego do Princípio da insignificância e as causas de extinção da punibilidade dos mesmos, destacando o pagamento sob a previsão legal do artigo 34 da Lei nº. 9.249/1995 que revalidou referida forma anteriormente revogada dos textos de lei que tratavam da matéria. Já o segundo objetivo, visa analisar a divergência quanto ao momento em que o pagamento deverá ocorrer sob a ótica doutrinária, jurisprudencial e o posicionamento do Supremo Tribunal Federal e do Superior Tribunal de Justiça em seus pontos divergentes. Para consecução deste trabalho, fez-se um levantamento acerca da atuação eficaz do Direito Penal, sua influência para o cumprimento da obrigação tributário e o ressarcimento dos cofres públicos pelo contribuinte devedor após a denúncia. O que resultou nas considerações da existência deficiente do sistema punitivo no tocante aos crimes estudados, pois contraria o escopo constitucional; e da necessidade de reforma para permitir a real implementação do Estado Democrático de Direito e assim evitar o crescimento da Sonegação Fiscal no País

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Neves, Guilherme Pereira das. "Não discriminação do capital estrangeiro: utilização de holdings por não residentes como meio de permitir a dedução fiscal do ágio pago em investimentos adquiridos no Brasil." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19298.

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A legislação fiscal brasileira estabelece como condição necessária para a dedução fiscal do ágio pago na aquisição de participação em empresas brasileiras a ocorrência de evento especial de incorporação. Diante dela, investidores não residentes constituem holdings no país, as quais (i) ou realizam diretamente as correspondentes aquisições, ou (ii) servem de receptoras da participação societária adquiridas ordinariamente por suas controladoras no exterior. As referidas holdings são posteriormente incorporadas pelas empresas operacionais cujas participações societárias foram adquiridas, de modo que estas passam a deduzir fiscalmente o ágio. A Receita Federal do Brasil (RFB) entende que a utilização de sociedade holdings nesse contexto é artificial, uma vez que este tipo de estrutura societária oculta o real adquirente do investimento. Por esta razão desconsidera as referidas sociedades para fins tributários. Nesse contexto, a presente pesquisa pretende demonstrar que o ato de requalificação empreendido pelas autoridades fiscais, se considerado válido, gera como consequência jurídica ofensa à regra de não discriminação prevista no art. 2º da Lei nº 4.131/62, assim como ao princípio constitucional da igualdade tributária previsto no art. 150, II, da CF/88.
Brazilian tax law establishes as a mandatory condition for tax deduction of the goodwill paid upon the purchase of equity interest in Brazilian companies the occurrence of a special merger event. In view of that, non-resident investors incorporate holding companies in Brazil which either (i) perform the corresponding purchases directly, or (ii) serve as receivers of the equity interest originally purchased by their parent companies abroad. Said holding companies are subsequently downstream merged into the operating companies whose equity interests were acquired, and as a result they can deduct the goodwill paid for tax purposes. The Brazilian Federal Revenue Office ([Receita Federal do Brasil (RFB)] understands that the use of holding companies in that context is rather artificial, to the extent that this type of equity structure disguises the actual purchaser of the investment. For that reason, it disregards said holding companies for tax purposes. In this context, this research is intended to demonstrate that the act of requalification performed by tax authorities, if deemed to be valid, generates as a legal consequence the violation of the non-discrimination rule established by article 2 of Law No. 4,131/62 [Lei 4.131/62], as well as the constitutional principle of tax equality provided for by article 150, II of the Federal Constitution of 1988.

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Oliveira, Nicole Najjar Prado de. "A fundamentação das decisões do CARF em matéria de planejamento tributário." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6936.

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The purpose of this study is to present the conclusion regarding the analysis of the a sample of Administrative Board of Tax Appeals CARF case laws involving tax planning, focused on the identification of the grounds of these decisions. In the first part, constitutional institutes concerning to the matter were carefully explored, with a special highlight for the lawfulness, tipicity and fiscal capacity principles. In addition, it was also subject to our review the defects of the legal transactions, since the majority of CARF decisions relies on them to disregard the acts conducted by taxpayers. From the empirical research, it was noted certain common qualities related to the sample of decisions under analysis, which revealed that transactions that imply on tax saving, structured through indirect legal acts, and performed within a short period of time and between related parties are likely significant characteristics at CARF s trials. Besides that, it called our attention the magnitude of influence that the so called business purpose has on the judgment process by CARF´s judges. The results suggest that, despite the discrepancy regarding the qualification of the illicit act (sham, fraud, abuse of rights, etc...), transactions with similar characteristics tend to have the same outcome when it comes to decision reasoning. In fact, the study supports that there is hegemony of use of the sham institute to base the disregard of acts, mostly on the grounds of lack of business purpose to justify the practice by taxpayers. At last, we critically analyzed the reasoning of such decisions based on pre-juridical criteria. We stressed our opinion that the assessment of the tax law should not depend on external factors, such as the time taken between the transactions, their parties or even the existence of such a subjective concept as business purpose, in breach of lawfulness and tipicity principles
Neste trabalho, apresentamos as conclusões da pesquisa jurisprudencial realizada junto ao Conselho Administrativo de Recursos Fiscais CARF, em casos envolvendo planejamento tributário, com o enfoque de identificar a fundamentação dessas decisões. Como ponto de partida, analisamos cuidadosamente os institutos constitucionais afetos à matéria, sendo especialmente destacados os princípios da legalidade, tipicidade e capacidade contributiva. Neste contexto, também foi objeto de estudo os vícios dos negócios jurídicos e institutos correlatos, já que a maioria das decisões do CARF os utiliza como fundamento para possibilitar a desconsideração de atos praticados pelos contribuintes. Neste contexto, da pesquisa empírica, pudemos notar a existência de certas características presentes nas decisões dos casos selecionados, que nos fizeram concluir que operações que impliquem economia de tributos, alcançadas por meio de negócios jurídicos indiretos, compostas por atos encadeados em curto espaço de tempo e realizados entre partes relacionadas são algumas das propriedades relevantes nos julgamentos da matéria pelo CARF. Além disso, nos chamou a atenção a magnitude de influência que o chamado propósito negocial tem sobre a tomada de decisão pelos julgadores do CARF. Foi possível notarmos que, a despeito de eventual discrepância com relação à tipificação do ilícito (simulação, fraude, abuso de direito e etc...), operações com características semelhantes tendem a ter suas decisões fundamentadas da mesma forma. Em realidade, o que pudemos concluir foi a hegemonia da utilização do instituto da simulação para embasar a desconsideração dos atos praticados, na maioria dos casos, sob o argumento de não haver propósito negocial apto a justificar a conduta realizada pelos contribuintes. Por fim, analisamos criticamente a fundamentação dessas decisões em critérios préjurídicos. Enfatizamos nossa opinião de que a incidência da norma jurídica tributária não deve depender de fatores externos ao Direito, tais como o tempo decorrido entre as operações, as partes que a realizaram ou até mesmo a existência ou não de conceito tão subjetivo como é o propósito negocial, sob pena de macularmos o princípio da legalidade e da tipicidade

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Papadamaki, Ioanna. "Les aides d'État de nature fiscale en droit de l'Union européenne." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020037.

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L’étude repose sur l’hypothèse que les aides d’État fiscales sont autonomes, se singularisant par rapport aux autres règles du droit fiscal de l’Union. Cela est dû au fait que la véritable nature de l’intégration, la véritable finalité du contrôle des aides fiscales, n’est pas facilement perceptible.Le régime des aides fiscales dépasse son cadre initial de contrôle des systèmes fiscaux pourintégrer celui d’élaboration de règles juridiques communes. Les autorités de l’Union, par le biais du régime des aides fiscales, contrôlent les systèmes fiscaux nationaux ; en même temps, elles parviennent à jouer un rôle important pour la coopération interétatique au regard de la lutte contrela concurrence fiscale dommageable. Plus important encore, elles réussissent à coordonner les systèmes fiscaux nationaux, procédant d’une instrumentalisation du contrôle des aides fiscales,contrôle étant conçu comme un succédané de l’harmonisation fiscale. La démonstration des finalités protéiformes de ce contrôle repose d’abord sur la méthode d’identification d’une aide fiscale, identification qui correspond aux finalités recherchées. La vérification de l’hypothèse initiale de singularisation des aides fiscales pose également la question de sa finalité. Ce contrôle est-il susceptible de façonner la structure même du droit fiscal de l’Union et, d’une manière plus substantielle, la répartition des compétences entre les autorités européennes et nationales ? Une technique comme celle du contrôle des aides fiscales peut-elle potentiellement contribuer à redéfinir la ligne de démarcation entre souveraineté fiscale des États membres et limitation tolérable de celle-ci par le droit de l’Union ?
This thesis is based on the premise that tax state aids differentiate themselves from other tax law related rules of the European Union. This is due to the fact that the true nature of the integration, the true purpose of the regulation of tax state aids, is not so easily discernible. The legal status oftax state aids outreaches its original scope—the scrutiny of fiscal systems—to integrate that of creation of common legal rules. The authorities of the Union, through the tax aids regime, monitor domestic tax systems; at the same time, they come to play an important role in the context of the interstate cooperation tackling harmful tax competition. More importantly, they manage to coordinate domestic tax systems as a result of the “instrumentalization” of the regulation of taxaids. The latter is then regarded as a substitute to tax harmonization. This manifestation of themultifarious objectives of tax state aids regulation is firstly based on the technique ofcharacterization of a tax aid, a characterization corresponding ultimately to the goals as expected.The proof of the initial hypothesis of the self-containment of tax aids raises the question of its purpose. Is this regulation likely to weave the very structure of Union tax law and, more substantially, the division of competences between European and domestic authorities? Is a technique like the one related to tax state aids regulation likely to contribute to redefining the dividing line between member States tax sovereignty and its tolerable limitation by Union law?

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Silva, Rafael Vega Possebon da. "A extrafiscalidade no ICMS: seletividade, essencialidade, neutralidade e efeito indutor das normas tributárias à luz da Constituição Federal de 1988." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6876.

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The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From understanding that the tax phenomenon implies interdependence between the legal and social systems, we found that the positive law can assimilate those effects caused by taxation, in its relation to axioms that became part of the legal order through legal values, legal principles and programmatic guidelines printed in the Federal Constitution. A systematic and constitutional interpretation of tax legislation should, therefore, be alert to these direct and indirect implications of the exaction, in order build a coherent and cohesive legal system, having in mind the purpose of the State as determined by the Constitution. The non-fiscal purposes of taxation can be studied under several perspectives, among which the effects of the charging in relation to: (i) the distribution of the tax burden in an equitable and progressive way, in respect to equality and the ability to pay (distributive function); (ii) the fulfillment of constitutional values through behavior induction (allocative function); and (iii) its use as a tool to stabilize market flows, as an anti-cyclical policy (stabilizing function). The first two are subject to further analysis. Nonetheless, apart from the search for legal certainty, tax neutrality, as an autonomous legal principle that also represents a canon protected by the legal system, acts as a counterpoint that must be taken into consideration in every discussion related to non-fiscal tax effects. In light of these concepts, we analyze the ICMS tax, studying the particularities of this form of taxation and the application of the discussed notions to some selected situations. The principle of selectivity consists in a tool to guide the variation of the tax burden that will be applied together with certain specific criteria, depending on the protected constitutional value and the non-fiscal function pursued. Considering the ICMS as a tax on consumption, with relevant impact of such tax burden to the end consumer, we conclude that the selectivity based on the essentiality of products / services is mandatory in the ICMS, and enables the variation of the tax burden as a way to comply as far as possible with the search for the ability to pay of the end consumer. After all, we conclude that the current ICMS legislation conflicts with several axioms protected by the legal system, resulting in a violation of the Constitution. We understand that this violation can be subjected to judicial review, and so we seek to present some elements and objective parameters to guide the analysis of the law by the interpreter in such cases
A presente dissertação tem por escopo a análise, do ponto de vista jurídico, dos elementos extrafiscais relacionados ao ICMS, entendidos estes como os efeitos causados pela cobrança desse tributo, além da própria arrecadação ao erário. Para tanto, iniciamos com o estudo dos efeitos econômicos da tributação e dos sistemas sociais e históricos de justificação da imposição fiscal. A partir da compreensão de que o fenômeno tributário implica interdependência entre o sistema jurídico e social, verificamos uma permeabilidade da norma positiva em relação a esses efeitos causados pela tributação, que se relacionam com axiomas que passaram a integrar o ordenamento por meio de valores, princípios jurídicos e diretrizes programáticas estampados na Constituição Federal. Uma interpretação sistemática e constitucional da norma fiscal deve, logo, se atentar para esses reflexos diretos e indiretos da exação, de forma a conceder coerência e coesão ao ordenamento, em atenção à finalidade do Estado tal como determinada pela Carta Magna. A extrafiscalidade pode ser analisada sob diversos aspectos, dentre os quais destacamos a relação da tributação: (i) para com a distribuição do ônus fiscal de forma equânime e progressiva, em leitura da igualdade e do princípio da capacidade contributiva (função distributiva); (ii) para com a efetivação de valores constitucionais por meio da indução de comportamentos (função alocativa); e (iii) com sua utilização para estabilização dos fluxos de mercado, agindo de forma anticíclica (função estabilizadora). As duas primeiras são objeto de maior análise. Em oposição, além da busca pela segurança jurídica, temos que a neutralidade consiste em contraponto a ser cotejado em cada situação em que se discute a extrafiscalidade, eis que configura princípio jurídico autônomo, também representativo de valor protegido pelo sistema. À luz desses conceitos, passamos à análise do ICMS, verificando as peculiaridades dessa forma de tributação e a aplicação do instrumental desenvolvido a algumas situações concretas. Analisando o princípio da seletividade, verificamos que se trata de técnica de gradação do encargo tributário, que será aplicado em conjunto com um critério determinado, a depender do valor constitucional protegido e da função extrafiscal visada. Considerando o ICMS como tributo sobre o consumo, com grande repercussão de sua carga fiscal ao consumidor final, concluímos que a seletividade em função da essencialidade dos produtos/serviços é de aplicação obrigatória no ICMS e viabiliza a gradação do peso do tributo de forma a respeitar, tanto quanto possível, a busca pela capacidade contributiva do consumidor. Ao final, concluímos que a legislação atual do ICMS viola diversos axiomas protegidos pelo ordenamento, implicando em inconstitucionalidade. Entendemos ser essa agressão passível de tutela jurisdicional e, para tanto, buscamos apresentar alguns elementos e parâmetros objetivos para guiar a análise da norma por parte do intérprete em tais situações

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Randriamanalina, Tovony. "Les prix de transfert et le principe de pleine concurrence dans les pays en développement." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED067.

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La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison entre les prix pratiqués par les sociétés appartenant à un même groupe et ceux pratiqués pour des opérations similaires, par des entreprises indépendantes. Toutefois, cet objectif n’est pas toujours atteint dans la pratique. Favorisé par l'OCDE, le principe de pleine concurrence suppose la mise en œuvre d’une analyse des faits et circonstances des transactions de chaque contribuable. L’OCDE recommande cinq méthodes pour cette analyse, jugée très subjective, donnant aux multinationales une grande liberté pour se structurer afin de minimiser les coûts fiscaux qu'elles encourent. A l’issu du projet BEPS de l'OCDE/G20, le principe de pleine concurrence continue d’être le standard international pour l'évaluation des prix de transfert. Toutefois, ce principe n’est pas suffisamment pragmatique pour les administrations fiscales que l’on peut considérer comme faibles, car il comporte de nombreuses échappatoires qui peuvent compromettre la détermination de l'assiettefiscale.Pour une imposition effective des groupes multinationaux de sociétés, notre thèse suggère deux arguments principaux. D’abord, elle propose des mesures à court terme qui reposent sur la simplification des règles actuelles afin de permettre aux administrations fiscales de collecter des recettes fiscales avec les moyens dont elles disposent. Néanmoins, ces mesures sont provisoires et transitoires étant donné qu’elles reposent sur des méthodes unilatérales jugées défaillantes. Ensuite, notre thèse soutient l’idée que la taxation unitaire avec la répartition formulaire est, à long terme, la meilleure solution, car elle est plus équitable pour toutes les parties
Our thesis addresses taxation of transfer pricing and the arm’s length principle (ALP) in developing countries. Transfer pricing rules aim to accurately reflect the economic contribution of a multinational company (MNC) in each of the various jurisdictions in which it operates. The objective of the TP rules is to ensure that the various entities of an MNC report the real corresponding taxable profits in their jurisdiction.However, this objective is not always attained in practice. Favored by the OECD, the ALP approach requires an individual analysis of the facts and the situation of each taxpayer. There are five approved methods for this analysis, therefore it is eventually highly subjective, giving MNCs much freedom to structure themselves to minimize the tax costs they incur. Following the OECD/G20 BEPS Project, ALP has continued to be the international standard for assessing TP. However, the ALP is not a practical approach for developing countries, as it has many loopholes that can jeopardize the tax base. This thesis has two main arguments. First, it proposes some short-term strategies to make the ALP framework workable for developing countries’ tax administrations, although they are only a stopgate solution since they are still based on a flawed approach. Second, this chapter supports the judgment that unitary taxation with Formulary Apportionment (FA) is the best long-term solution that is fair to all parties

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Andersson, Lisa. "Mervärdesskattedirektivets implementering : Nationellt handlingsutrymme gällande bestämmelserna om mervärdesskattegrupper och reducerade mervärdesskattesatser?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21498.

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En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås. Dock har flertalet talan om fördragsbrott uppkommit i Europeiska Unionens domstol, grundat på kommissionens åsikt om att medlemsstater har underlåtit att uppfylla sina skyldigheter enligt mervärdesskattedirektivet. Därav uppkommer frågan hur den konstitutionella grunden för EU ger medlemsstaterna eget handlingsutrymme att tolka och implementera bestämmelserna i mervärdesskattedirektivet utifrån EU:s fördrag, rättspraxis och principerna om neutralitet, legalitet, likabehandling och lojalitet. Rättspraxis behandlar områdena för mervärdesskattegrupper och reducerade skattesatser. Det kan konstateras att medlemsstaterna har ett begränsat handlingsutrymme för implementering av mervärdesskattedirektivets bestämmelser. EU:s fördrag, principer och praxis ger inte medlemsstaterna något större utrymme att själva tolka och implementera bestämmelserna. Vidare framgår att det finns en osäkerhet kring tillämpningsområdet och vidden av neutralitetsprincipen, vilket gör att medlemsstaterna inte kan försäkra sig ett större skydd mot fördragsbrott i frågan om implementering av mervärdesskattedirektivet. Därmed finns en rättsosäkerhet i frågan om medlemsstaternas handlingsutrymme gällande implementeringen av mervärdesskattedirektivet bestämmelser vilket även påverkar varje enskild medborgare inom EU.
As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.

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Buppawan, Papot. "Les aspects internationaux de la TVA en Thaïlande." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0476.

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Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de TVA, est aujourd’hui à l’origine de nombreuses difficultés qui restent à résoudre. Dans la perspective de l’adaptation des règles régissant l’application du système thaïlandais de TVA à ces nouvelles réalités économiques, l’étude portant sur les « aspects internationaux de la TVA en Thaïlande » a pour ambition de présenter, à travers une analyse approfondie des aspects substantiels et procéduraux des réglementations fiscales thaïlandaises en la matière, leurs principaux éléments caractéristiques, en vue d’une mise en comparaison avec les principes généraux ou les bonnes pratiques recommandées par les organisations internationales. La démarche adoptée devait ainsi permettre d’identifier les faiblesses ou les insuffisances du système actuel et de formuler, à l’issue de ce diagnostic, des propositions pour l’amélioration de la TVA en Thaïlande
Introduced in 1992 as a replacement for the old business tax, value added tax (VAT) currently accounts for the essential part of the tax revenues in Thailand. In addition to the importance of such form of taxation in terms of revenue, the choice of tax reform in favour of VAT was seen as a necessary way to achieve greater tax neutrality with respect to treatment of cross-border transactions. However, in the context of the globalization of trade and the emergence of the intangible economy, the application of VAT to international trade of goods and services has caused a lot of important tax issues which are yet to be resolved. With a view to ensure successful adaptation of international taxation rules under the Thai VAT system to an ever-changing economic environment, the study on the "international aspects of VAT in Thailand" seeks to explore, through an in-depth analysis of the substantive and procedural aspects of the relevant tax rules, the main features of the international application of the Thai VAT system. The analysis of these features which shall then be examined, in light of general principles of taxation or best practices recommended by international organisations, should allow to identify the weaknesses or shortcomings of the current system and to offer suggestions for improvements of VAT in Thailand

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Mial, Fatima. "Fixation des prix de transfert à l'épreuve de la double imposition économique." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1053.

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Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfectible. Aussi, la communauté internationale cherche et expérimente des alternatives à la norme du prix du marché. Dès lors, les réglementations étatiques et internationales sont amenées à repenser la problématique des prix de transfert dans sa dimension économique et non plus dans un but exclusivement fiscal.L'évolution majeure de ces dernières années est la nouvelle approche de la relation administration fiscale/entreprise. L'entreprise doit fixer ses prix de transfert en accord avec l'administration pour réduire le risque de double imposition économique. Le souci d'assurer une juste répartition des recettes fiscales entre les États et de garantir la sécurité juridique au développement du commerce mondial, constituent les défis de demain
As a result of globalization, multinational companies have increased their international transactions, and in consequence, international tax planning. The need to determine "objective" transfer pricing in order to ensure the fair allocation of tax revenue between States quickly became a global necessity. However, the readjustment of transfer pricing as carried out by tax administrations leads to double taxation.At present, the arm's length principle is the international standard used as a reference norm to determine "objective" transfer pricing. However, this standard is perfectible and so the international community has been looking for and trying out alternatives to the norm of arm's length pricing. Consequently, both domestic and international rules and regulations need to be reassessed with regard to the problems of transfer pricing so that transfer pricing issues can be addressed not only from the perspective of tax revenue but also taking into account their overall economic dimension.The major evolution over last few years is the new approach to the tax administration/company relationship. The company must determine its transfer pricing in agreement with the tax administration in order to reduce the risk of economic double taxation. This aims to make sure that a fair share of income tax is apportioned between States and also guarantees a secure legal framework for the future allowing international trade to continue to develop and rise to meet the challenges that lie ahead

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Ferrer, Dupuy Plàcida. "Perspectiva jurídico-financiera del medio ambiente." Doctoral thesis, Universitat Pompeu Fabra, 2001. http://hdl.handle.net/10803/7287.

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Este trabajo plantea el estudio del concepto del medio ambiente y de los principios que lo informan desde el gasto público. El marco teórico es el Derecho financiero constitucional y el Derecho de los gastos públicos. Se analiza ampliamente la concepción de la protección del medio ambiente como necesidad pública y los instrumentos jurídicos para satisfacer esta necesidad.
La posibilidad de configurar el medio ambiente como necesidad pública obliga al análisis de la compleja función otorgada al Estado en cuanto obligado a intervenir en la protección y conservación del medio ambiente, que presenta el problema, no tan sólo de tener que adoptar una gran diversidad de medidas de protección en función del elemento a proteger, sino también un elevado coste. Por ello el trabajo se centra en los instrumentos financieros y económicos para la protección del medio ambiente en nuestro país, haciendo hincapié en la problemática de las subvenciones e incentivos fiscales aplicados al medio ambiente.
This work deals with the concept of environment and its legal principles from the perspective of public expenditure. Constitutional Financial Law and the Law of Public Expenditure provide the theoretical framework of the study. The analysis focuses on the conception of environmental protection as a public need, and on the legal instruments to fulfil such need.
Understanding the environment as a public need requires a proper analysis of the State's complex functions. In particular, State intervention in activities of environmental protection and conservation arises problems not only related with the adoption of a wide diversity of protection measures according to the intended element to be protected, but also with the high cost of protection. Therefore, the study focuses on the financial and economic instruments for environmental protection used in our country, and specifically it deals with the use of subsidies and tax incentives for environmental purposes.

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Obono, Metoulou Gaëlle. "Contribution à l'étude juridique de la politique de l'emploi et des prélèvements obligatoires en droit français." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED003.

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Le droit fiscal est le droit de l’impôt alors que le droit du travail régit la relation salariée. Cette apparente indifférence des deux systèmes juridiques cache une interdépendance due aux fonctions de l’impôt. De manière classique, l’impôt a une fonction budgétaire. De ce fait, il exerce une pression sur les contribuables par son impact économique sur leurs patrimoines et leurs revenus. Les contribuables sont alors tentés de mettre en œuvre des techniques d’évitement de l’impôt, par la voie du travestissement des notions juridiques. Le droit fiscal réagit en consacrant des notions autonomes. Ainsi une notion fiscale de salarié permet de déterminer le champ d’application de l’impôt. Une notion spécifique de salaire sert à la détermination des bases d’imposition du salarié.De façon plus contemporaine, la fonction incitative de l’impôt est de plus en plus usitée. Elle n’est pas directement liée à une finalité budgétaire. Elle est appréciée parce que l’impôt exerce une contrainte moins violente que l’interdiction ou la punition. Elle permet d’agir sur les comportements des contribuables en les orientant dans un sens souhaité. Or, il apparaît que le revenu fiscal dépend étroitement du revenu salarial. Pour cela, le Législateur a créé des instruments fiscaux pour annihiler les inégalités du marché du travail. Le droit fiscal devient un droit de la régulation du marché du travail
Tax law is the law related to taxation while labor law is governing the employee/employer’s relationship. This apparent indifference of these two branches of law covers an interdependence due to tax functions. Conventionally, tax has a budget function. Therefore, it puts pressure on taxpayers by its economic impact on their assets. Taxpayers are then tempted to implement tax avoidance techniques, through the disguise of legal concepts. Tax law reacts by devoting independent concepts. Thus the concept of « employee » in tax law allows one to determine the scope of application of the tax field. A specific concept of « pay » is used to determine the employee's tax base. In a more contemporary way, the incentive function of taxation is increasingly used. It is not directly related to a budgetary purpose. It is also appreciated because tax exercice a less violent strain than prohibition or punishment. It has an influence on the behavior of taxpayers by directing them in a desired direction. However, it appears that tax revenue heavily depends on the wage income. For this reason, the legislator has created fiscal instruments to reduce inequalities in the labor market. Tax law tends to become a law regulating the labor market

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Zanella, Everton Luiz. "Proteção penal deficiente nos crimes contra a ordem tributária: necessidade de readequação do sistema punitivo para a efetiva implementação do estado democrático de direito." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8798.

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The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and features of the Democratic Rule of Law, adopted on the Federal Constitution of 1988 and rooted on values of democracy and human dignity, this essay will demonstrate the obsolescence of the Criminal Law and the inconsistency between it and the Federal Constitution, considering its inefficiency on fighting felonies against the rights of the society, as tax crimes. After such prior conjecture, I propose a restructuration of the criminal system by electing the most relevant legal goods, whose materiality derives from the Constitution, and the bestowed criminalization powers, i.e. the mandatory punishment of those human actions that harms collective goods of social importance, in the light of fundamental rights declared by the Federal Constitution. Within this scope, while selecting what should or shouldn t be penalized and how such penalization should be performed, it s presented a study about the proportionality principle and its twofold availability: the prevention against excesses, as a way to guarantee individual freedoms (negative actions of the State), and prevention against defective protection, in order to assure the proper State guardianship on restraining and punishing harmful actions against important legal goods (whose protection comes from criminalization powers). After that, comes a specific assessment of crimes against the economy (genre) and, in more details, of tax crimes (specie), which harm legal goods of utmost importance for society and hinder the achievement of the social justice aimed by the Democratic Rule of Law, which is characterized by the implementing of individual, social and collective rights. Finally, I prove that the current protection system against tax crimes is far from being efficient, mostly because of unjustifiable legal benefits granted to offenders, which are expanded by jurisprudence. This can be exemplified, for instance, by the extinction of punishableness for tax evaders, although unrepentant, after the enforced payment; as well as by the indulgence of the State, when refuses to file criminal charges against the tax evader, provided that a settlement is signed, or even by allowing the administrative discussion of the debt. These facts lead to the conclusion that the punishment system for such felonies contradicts the guidelines of the Constitution and need to be reconsidered, in order to allow an effective establishment of the Democratic Rule of the Law
O presente trabalho tem por objetivo realizar uma análise crítica do sistema punitivo nos crimes contra a ordem tributária, extremamente brando e deficiente, e demonstrar a necessidade de adequá-lo à ordem constitucional hoje vigente, indicando as mudanças cabíveis. Partindo de um estudo sobre a origem, a evolução e as características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, radicado nos valores da democracia e da dignidade da pessoa humana, demonstra-se que o Direito Penal pátrio é ultrapassado e incompatível com a Constituição, por não combater de forma eficiente condutas criminosas de grande gravidade que afrontam direitos de toda a sociedade, como os crimes contra a ordem tributária. Dado este pressuposto, é feita uma proposta de relegitimação do sistema punitivo, através da abordagem da eleição dos bens jurídicos penalmente relevantes, os quais possuem carga valorativa constitucional, e dos mandados de criminalização, ou seja, da obrigatória penalização daquelas ações humanas que atentem contra os bens de maior relevância social, à luz dos direitos fundamentais previstos na Constituição Federal. Nesta seara, na busca da seleção sobre o que deve ou não ser penalizado e de que forma e intensidade deve ser concretizada esta penalização, é feito um estudo sobre o princípio da proporcionalidade e sua dupla face: proibição do excesso, como forma de garantir as liberdades individuais (atuação negativa do Estado), e proibição da proteção deficiente, com o objetivo de garantir a adequada prestação de tutela estatal para repressão e punição dos comportamentos lesivos aos bens jurídicos de maior importância (cuja proteção advém dos mandados de criminalização). Em continuidade, é feita uma análise específica sobre os delitos econômicos (gênero) e mais detidamente sobre os crimes contra a ordem tributária (espécie), que atingem bens jurídicos de extrema importância para toda a coletividade e impedem o alcance da almejada justiça social mirada pelo Estado Democrático de Direito, caracterizada pela efetivação dos direitos individuais, sociais, difusos e coletivos. Constata-se, afinal, que o sistema atual de proteção contra delitos tributários é bastante deficiente para combatê-los, em decorrência, sobretudo, de injustificáveis benesses previstas em lei e ampliadas pela jurisprudência, como a causa de extinção da punibilidade para os sonegadores, ainda que habituais, pelo simples pagamento, ainda que não espontâneo, do tributo sonegado, e o óbice à responsabilização penal do agente em decorrência do parcelamento do débito ou até mesmo da mera discussão do lançamento tributário na esfera administrativa, chegando-se à conclusão de que o mecanismo punitivo no tocante aos delitos estudados contraria o escopo constitucional e necessita ser alterado para permitir a real implementação do Estado Democrático de Direito

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Zoumpoulis, Christos. "Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020028.

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La question de la mobilité des sociétés met principalement en cause deux ensembles normatifs étatiques. Tout d’abord, la société mobile rencontre en permanence la question des conflits de lois. Ainsi, la mobilité implique le passage par la question fondamentale de la reconnaissance, la mise en jeu des règles de conflit sur la loi applicable aux sociétés ainsi que, plus généralement, la nécessité de consulter en permanence toutes les règles délimitant la compétence normative de l’Etat en matière sociétaire, telles les règles de conflit (jurisprudentielles ou du droit positif) ou les lois de police susceptibles d’être mises en œuvre dans une opération de restructuration transfrontalière d’un groupe de sociétés ou dans une opération transfrontalière d’acquisition ou de prise de contrôle. Dans un second lieu, la mobilité met inéluctablement en jeu les règles formant les systèmes nationaux de fiscalité internationale des sociétés, à savoir les règles fiscales nationales ou internationales (émanant du droit fiscal interne ou des traités d’évitement de double imposition) applicables à des situations relevant des activités internationales des sociétés. Ces deux aspects de la question de la mobilité intra-communautaire des sociétés ne peuvent pas être traités indépendamment l'une de l'autre, puisque les deux corps de règles (règles de conflit et règles de compétence fiscale) obéissent plus ou moins aux mêmes impératifs hiérarchiquement supérieurs de nature politique, économique et sociale et, par conséquent, ils sont interdépendants. En outre, l’étude de leur évolution historique durant la période qui s’étend du début du XIXe siècle jusqu’à nos jours au sein des ordres juridiques analysés (français, anglais, allemand, belge) démontre qu'ils se sont réciproquement influencées pour atteindre leur état actuel. Au travers d’une analyse interdisciplinaire, nous mettons l'accent, dans une première partie, sur les points d'intersection des deux corps de règles afin d'exposer la mécanique complexe de la mobilité internationale des sociétés et afin de mettre en exergue les considérations juridiques et fiscales qui dominent la matière. Cela dit, les systèmes nationaux de fiscalité internationale et les systèmes nationaux de droit international des sociétés sont aujourd’hui en pleine transformation sous l’emprise du droit communautaire qui se veut un méta-ordre d’organisation des comportements des gouvernements nationaux et des agents économiques selon et vers un modèle nouveau de régulation du marché de nature à rendre la création d’un Marché unique au sein de l’UE possible. Dans la seconde partie de notre étude, nous explorons l’impact du droit dérivé et de la jurisprudence de la CJUE -qui agissent conjointement afin d’atteindre cet objectif- sur ces deux ensembles normatifs nationaux, afin de conclure que toutes les évolutions récentes et anticipées en matière de mobilité des sociétés, tant au niveau national qu’au niveau communautaire, s’inscrivent dans le contexte de l’évolution globale du processus de transition des ordres juridiques nationaux d’un modèle capitaliste traditionnel de régulation du marché inspiré par les travaux de M. Keynes à un modèle néo-libéral, accélérée par la pression de la vague contemporaine de la mondialisation économique. En se situant dans une perspective historique et interdisciplinaire de la question de la mobilité intra-communautaire des sociétés, nous nous efforçons d’en cerner les tendances et les configurations ainsi que d’en faire l’état des lieux des progrès effectués depuis le XIXe siècle
Cross-border company mobility principally involves two main sets of State norms. Firstly, mobile companies continuously encounter conflict of laws questions. Therefore, mobility implies a necessary passage from the fundamental question of recognition of foreign companies, the application of conflict of laws rules determining the lex societatis and, more generally, the consultation of all the rules delineating the normative jurisdiction of the State in corporate matters, namely the conflict of laws rules (whether they stem from positive law or from judicial precedents) or the mandatory rules (lois de police) likely to be implemented in cross-border M&As, reorganizations and take-overs. Secondly, company mobility brings inevitably into play the national or international tax rules which constitute the national systems of international taxation of companies, namely tax rules emanating either from national tax legislation or from international treaties on avoidance of double taxation. These two aspects of the matter of company cross-border mobility shall not be examined separately, given that the formation of conflict of laws rules and tax jurisdiction rules that delineate a state’s tax jurisdiction depends on each State’s hierarchically superior imperatives of a political, economic and social nature, these two body of rules being, therefore, interdependent. The study of their historical evolution within the legal systems examined in our thesis (French, English, German and Belgian) from the early 19th century to date, demonstrates that their current state constitutes the result of their mutual influence. Through an interdisciplinary analysis, we emphasize, in the first part of our thesis, on the crossing points of these two sets of rules in order to explain the complex mechanics of cross-border mobility of companies and point out the legal and tax considerations that dominate the matter. We further explore their transformation by EU law which is intended as a meta-order aimed at orchestrating national government and economic agents’ behaviors according to and towards a new model of market regulation susceptible to the creation of a European single market. The second part of our thesis is dedicated to the study of the impact of secondary EU legislation and European Court of Justice jurisprudence –that act jointly to achieve the European single market objective- on the aforementioned bodies of national rules, that leads to the conclusion that the recent and anticipated developments on the mobility of companies within the EU both on national and European level, fall within the broader framework of the overall development of the transition process of national legal orders from a traditional capitalist model of market regulation inspired by the theories of M. Keynes towards a neo-liberal model which is accelerated by the pressure of the contemporary trend of economic globalization. Addressing the subject of cross-border mobility of companies within the EU both from a historical and an interdisciplinary perspective, we endeavor to identify trends and patterns and to assess the progress achieved since the early 19th century

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35

エウニセ, アラスモレノナンシー, and Nancy Eunice Alas Moreno. "私企業に対する租税優遇措置等の裁判所による統制の研究 : アメリカ、スペイン及びメキシコの比較制度研究." Thesis, https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB13115595/?lang=0, 2019. https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB13115595/?lang=0.

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財政援助をコントロールする仕組みは、国によって様々であり、立法的な統制、行政的な統制又は司法的な統制等があるが、本稿では、特に、裁判所による財政支出の統制に焦点を当て、アメリカ合衆国、スペイン及びメキシコ合衆国について検討する。本稿においては、主として、アメリカ合衆国、スペイン及びメキシコ合衆国の裁判所が、私企業に対する財政支出をどのような場合において違憲又は違法とするのか、又はどのような場合において合憲又は適法とするのかということを検討し、これらの国々の裁判所がその結論に到達するために、どのような要件又は判断基準に基づいて、財政支出を統制するのかということについて考察する。
The mechanisms for controlling fiscal assistance vary from one country to another. Legislative, executive and judicial controls can be mentioned as broad examples of these mechanisms. This research will focus on the judicial control of fiscal expenditure in the United States of America, Spain and Mexico. It primarily examines in which cases financial expenditure on the private sector is declared unconstitutional or illegal and in which situations it is declared constitutional or legal by the American, Spanish and Mexican judiciary. It will also focus on an investigation of the legal requirements for fiscal stimulus, as well as in the judging criteria developed and used by the court of those countries to reach to those conclusions.
博士(法学)
Doctor of Laws
同志社大学
Doshisha University

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Coura, Larissa Ariane Paiva Franco e. "Operações de reestruturação empresarial e planejamento fiscal." Master's thesis, 2021. http://hdl.handle.net/10316/97511.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito
Em um cenário de mercado econômico cada vez mais competitivo, as empresas buscam sempre se reinventar na tomada de decisões, de modo a maximizar a obtenção de lucros e minimizar os seus custos. E, em um contexto econômico geral, as empresas são de suma importância tanto a nível nacional quanto a nível global, não só pela função social que exercem na geração de empregos e circulação de bens, serviços e riquezas, mas também como contribuintes de obrigações tributárias consideráveis, que permitem a entrada de recursos aos cofres públicos para custeio das necessidades básicas da população (como saúde, educação, segurança e cultura). Buscando conferir um ambiente neutro, de modo a não impedir a prática, mas também não incentivar decisões neste sentido, alguns Estados conferem algumas prerrogativas por meio de um regime especial de tributação – o Regime da Neutralidade Fiscal - a algumas operações de reestruturação empresarial, de modo que a reorganização estrutural dos negócios possa acontecer sem onerar suficientemente as sociedades envolvidas. Isso se dá porque os benefícios eventualmente alcançados com uma reorganização não são imediatos e os custos tributários que a operação envolveria acabaria por inviabilizar a sua adoção. De todo modo, no intuito de evitar condutas evasivas ou elusivas, ou o abuso de direito ou de formas jurídicas, ainda são previstas pelos ordenamentos jurídicos estudados as normas antiabuso (de caráter geral ou especial) no combate do planejamento tributário agressivo e abusivo, se prestando o presente trabalho a analisar se é possível, neste contexto, se alcançar uma economia fiscal legítima, isto é, se é possível o planejamento tributário lícito através da realização de uma operação de reestruturação empresarial.
In an increasingly competitive economic market scenario, companies are always seeking to reinvent themselves in decision making, in order to maximize their profits and minimize their costs. And, in a general economic context, companies are of paramount importance both nationally and globally, not only for the social function they perform in the generation of jobs and circulation of goods, services, and wealth, but also as contributors of considerable tax obligations, which allow the inflow of resources to the public coffers to fund the basic needs of the population (such as health, education, security, and culture). Seeking to provide a neutral environment, so as not to impede the practice, but also not to encourage decisions in this direction, some states confer some prerogatives through a special tax regime - the Tax Neutrality Regime - to some corporate restructuring operations, so that the structural reorganization of the business can take place without imposing a sufficient burden on the companies involved. This is because the benefits eventually achieved with a reorganization are not immediate and the tax costs that the operation would involve would end up making its adoption unfeasible. In any case, in order to avoid evasive or elusive conducts, or even the abuse of rights or legal forms, the studied legal systems still provide the anti-abuse rules (of general or special character) to combat aggressive and abusive tax planning, and the present work is intended to analyze whether it is possible, in this context, to achieve a legitimate tax economy, i.e., if it is possible the lawful tax planning through a corporate restructuring operation.

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Wang, Li Hsin, and 王立心. "An investigation of the horizontal equity and fiscal neutrality for current expenditure in compulsory education in Taiwan Province, 1968-1993." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/49441068534767487513.

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Bilau, José Jacinto Descalço. "Tratamento fiscal das fusões de sociedades." Master's thesis, 1994. http://hdl.handle.net/10400.5/16509.

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Mestrado em Gestão /MBA
As fusões constituem um meio privilegiado para as empresas poderem adquirir a dimensão crítica necessária ao seu desenvolvimento adequado no contexto de uma economia mundial caracterizada pela globalização dos mercados, pela internacionalização das empresas e pelo aumento da intensidade concorrencial. A fiscalidade deve ter uma postura de neutralidade face à fusão e às outras operações de reestruturação, por forma a permitir que sejam feitas exclusivamente com base em critérios de eficácia económica. Com frequência a política fiscal assume-se de forma diferente promovendo ou constituindo um obstáculo à sua realização. No primeiro caso abrem-se portas a operações sem motivos económicos válidos, no segundo criam-se entraves à utilização de mecanismos que permitem ganhar eficiência e maior intervenção no mercado. Nesta dissertação procura-se estudar o tratamento conferido pelo Sistema Fiscal Português à fusão de sociedades com a preocupação de aferir da sua neutralidade em relação à operação em causa. O trabalho inicia-se com uma exposição das principais motivações que conduzem as empresas à fusão. Clarificam-se depois alguns dos aspectos jurídicos necessários a um melhor entendimento da problemática fiscal na fusão de sociedades. A parte nuclear do trabalho começa por recordar de uma forma breve o regime fiscal aplicável à fusão de sociedades antes da reforma ocorrida em 1988 analisando-se em seguida o regime fiscal vigente por forma a verificar como cada um dos tipos de impostos afecta a realização da operação. A política de beneficias fiscais e o regime fiscal comum aplicável entre outras operações à fusão de sociedades de diferentes Estados-membros da Comunidade Europeia previsto na Directiva 90/434/CEE, de 23 de Julho de 1990, são outros temas tratados com algum desenvolvimento. Por frm é apresentada a síntese do trabalho desenvolvido onde se conclui que o tratamento fiscal conferido à fusão de sociedades, é hoje tendencialmente neutro e inquestionavelmente mais justo que o existente antes da reforma da tributação de 1988.
Merging is a privileged means for enterprises to acquire the criticai size necessary to their appropriate developement within the framework of a worldwide economics whose main features are the market globalization, business internationalization and an ever increasing competitiveness. The taxation system should have a neutral position with regard to merging and other reorganization operations to enable such operations to be achieved exclusively on the grounds of economic efficiency criteria. Tax policy, however, frequently assumes a different attitude, either encouraging their realization or being an hindrance thereto. ln the frrst case the way is opened to operations without sound economic reasons, in the second case the use of certain devices permitting to gain more efficiency and a wider market intervention comes up against difficulties. One of the main goals of this dissertation is to study the treatment given by the Portuguese Fiscal System to corporate merger, together with the appraisal of its neutrality in respect thereof. This study starts with an exposition of some main reasons leading an enterprise to merge. Some juridical issues in connection with a better understanding of the fiscal matters involved in corporate merger are the object of further clarification. So begin with the central part of this study briefly describes the tax regime applicable to corporate merger before the 1988 Tax Reform, and goes on analysing the tax regime presently in force in order to ascertain how each type of tax comes to affect the realization of such operation. The tax incentive policy as well as the Common tax regime applicable, inter alia, to corporate merger in different EU member States, according to EEC Directive nr. 90/434/ECC of 23 July 1990, are other subject matters dealt with in this work. Finally, there shall be presented a synthesis of the research carried on, from which the conclusion can be drawn that the trend of the tax treatment granted to corporate merger seems to be now neutral and undoubtedly more equitable than that previous to the 1988 Tax Reform.
N/A

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Silva, Raquel Roçadas Flores Frias e. "Abuso do regime da neutralidade fiscal e cláusula sectorial anti abuso." Master's thesis, 2018. http://hdl.handle.net/10400.14/26464.

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A presente dissertação incidirá sobre o regime da neutralidade fiscal, em concreto sobre o seu abuso, e as formas legalmente previstas para o seu combate. A análise recairá sobre a aplicação do art.73nº,10º do CIRC, que vem limitar o campo de aplicação do presente regime, excluindo para esse efeito, as operações que tenham como principal objetivo ou como um dos principais objetivos a evasão fiscal. Considerando-se, para efeitos de evasão fiscal as situações em que as sociedades intervenientes não tenham a totalidade dos seus rendimentos sujeitos ao mesmo regime de tributação em IRC, ou ainda as situações em que as operações não tenham sido realizadas por razões economicamente válidas. É sobre este último requisito, que iremos dedicar mais atenção.
This dissertation will focus on the regime of tax neutrality, specifically on its abuse, and the forms legally envisaged for its combat. The analysis will be based on the application of art. 73.º nr. 10.º of the CIRC, which limits the scope of the present regime, excluding for that purpose operations that have as main objective or as one of the main objectives tax evasion. Considering, for the purpose of tax evasion, situations in which the companies involved do not have all of their income subject to the same IRC tax regime, or situations in which the transactions have not been carried out for economically valid reasons. It is on this last requirement, that we will devote more attention.

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Cunha, Ana Patrícia Viegas Borges da. "O regime dos Grupos de IVA do artigo 11º da Diretiva 2006/112/CE do Conselho da União Europeia : os fundamentos do regime, seu enquadramento em sede de direito comparado e ponderação da sua aplicabilidade em Portugal." Master's thesis, 2018. http://hdl.handle.net/10400.14/26626.

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Nesta dissertação procede-se à análise dos fundamentos do regime dos Grupos de IVA, suas eventuais vantagens e inconvenientes, bem como a um exame das dúvidas, inseguranças e divergências de aplicação prática por parte dos Estados-Membros que possuem já este tipo de regime, com o objetivo de avaliar o eventual mérito da sua implementação em Portugal.
This dissertation offers an analysis of the fundaments of the VAT Group regime, its advantages and shortcomings, as well as an examination of the doubts, insecurities and divergences of practical application by the Member States that have already implemented this regime, with the aim of evaluating the eventual merit of its implementation in Portugal.

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Meneses, Pedro Nuno Dias. "International transfer pricing : rethinking the arm’s length principle." Master's thesis, 2017. http://hdl.handle.net/10400.14/34269.

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Considering the current economic reality, one must realize the dominant market position assumed by multinational corporations through the establishment of highly integrated operations between their subsidiaries. Such context is completely contrary to the one where separated and independent enterprises act. In light of a new economic and business paradigm, the arm’s length principle starts to be questioned as the most appropriate method to cope with transfer pricing issues and the negative impacts that may arise from such transactions. At the same time, other approaches are starting to be suggested by academics in order to combat the flaws of the actual system, namely a unitary regime. It is possible to foresee a long discussion about what is the right approach to be adopted, as both standards reveal strengths and weaknesses.
Atendendo à atual realidade económica, torna-se importante compreender a posição dominante que as empresas multinacionais ocupam no mercado, através da realização de operações altamente integradas estabelecidas entre as suas subsidiárias. Este contexto é completamente oposto àquele onde entidades separadas e independentes atuam. À luz de um novo paradigma económico e negocial, o princípio da plena concorrência tem começado a ser questionado enquanto método mais apropriado para lidar com problemas em matéria de preços de transferência e com possíveis impactos negativos que daí possam advir. Paralelamente, outras metodologias têm sido sugeridas de modo a combater as falhas do atual sistema, nomeadamente o sistema unitário. Tendo em conta que ambos os regimes apresentam várias vantagens e desvantagens, é possível prever um longo debate sobre qual será o método mais adequado a adotar.

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Mendes, Hugo Santos. "O papel do parlamento na política fiscal: condições de publicidade do processo legislativo." Master's thesis, 2019. http://hdl.handle.net/10071/19590.

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Este trabalho debruça-se sobre o modo como as regras institucionais influenciam a formulação da política fiscal no espaço de intersecção que é o parlamento, a quem o princípio da legalidade fiscal confere um poder de veto, de influência e de iniciativa superior ao existente noutros domínios de políticas públicas. São analisados dois domínios da política fiscal. O primeiro incide sobre as condições institucionais em que decorre o "processo" de deliberação parlamentar. Embora o princípio da legalidade fiscal confira ao debate e à deliberação parlamentar nesta área uma elevada visibilidade pública, as regras dos processos legislativos convencional e orçamental são diferentes, e isso tem consequências na dinâmica legislativa e na possibilidade de cumprimento do princípio da publicidade. O outro domínio de análise incide sobre o "resultado" da decisão política. No quadro da história da política fiscal na era democrática, mapeamos a dinâmica legislativa entre 1992 e 2017, contabilizando todas as alterações legislativas realizadas neste período. A análise permite encontrar padrões ao longo do tempo e avaliar a centralidade do processo legislativo orçamental na deliberação parlamentar. A hipótese geral deste trabalho é a seguinte: o facto de a grande maioria de alterações na politica fiscal se concentrar no processo legislativo orçamental dá incentivos que os governos podem usar de forma estratégica para facilitar mudanças nas leis fiscais, usando um contexto deliberativo que coloca obstáculos ao debate parlamentar e ao cumprimento do princípio da publicidade.
This work focuses on the way institutional rules influence tax policy’s design in the parliament, a point of intersection which, under the principle of tax legality, has a higher power to veto, shape and initiate policy when compared to other areas of public policy. Two domains of tax policy are studied. The first deals with the institutional conditions in which the "process" of parliamentary deliberation takes place. While the principle of tax legality gives high public visibility to the parliamentary debate and deliberation in the tax policy, there are differences between the rules of regular and budgetary legislative processes, and these differences have consequences for the legislative dynamic and the fulfillment of the principle of publicity. The other domain studied deals with the "outcome" of policy-making. In the context of the history of tax policy in the Portugal's democratic era, we map the legislative dynamic between 1992 and 2017, measuring all the legislative changes made during this period. The analysis finds patterns over time and assesses the centrality of the budgetary legislative process in the parliamentary deliberation. This work's main hypothesis is the following: the fact that the large majority of changes in tax policy are concentrated in the budgetary legislative process gives incentives that governments may use strategically to produce changes in tax laws, benefiting from a deliberative context which raises obstacles to parliamentary debate and to fulfilment of the principle of publicity.

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Mateus, Catarina Fernandes. "Do direito à reestruturação societária: o caso da cisão-fusão com acionista único e a sua neutralidade fiscal." Master's thesis, 2016. http://hdl.handle.net/10071/12678.

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A realidade empresarial não é estática e encontra-se sujeita a evoluções internas nas estratégias de gestão resultantes, designadamente, de alterações no seio da administração e, bem assim, às conjunturas externas que condicionam a sua atividade e rentabilidade. Contudo, a necessidade de adaptação das estruturas empresariais a tais vicissitudes está longe de ser uma tarefa fácil atenta a necessidade de conciliação de várias áreas do direito e a ponderação de várias consequências nem sempre devidamente antecipadas. No processo de reestruturação empresarial, enquanto corolário do direito à iniciativa económica privada, assume particular importância o regime fiscal aplicável – o regime de neutralidade fiscal – que permite a anulação de impactos (a título de mais-valias) e de correções fiscais na esfera das sociedades e dos seus sócios/acionistas, para as situações legalmente tipificadas (preenchidos os respetivos requisitos legais), ocorrendo a tributação no momento de posterior alienação dos ativos a terceiros. Com a presente dissertação, inspirada numa situação real, pretendemos contribuir para uma reflexão sobre o direito à reestruturação das empresas nas formas previstas no CSC e CIRC, com especial enfoque na operação de cisão-fusão com acionista único, identificando, por intermédio da análise da jurisprudência dos tribunais superiores, os principais obstáculos com que as empresas se deparam, anos vertidos, sobre as operações propugnadas. Assistimos, assim, a casos de excess burden: a tributação excessiva face aos objetivos reais, válidos e económicos da reestruturação que anula, a jusante, a flexibilização em matéria societária que, a montante, vem sendo introduzida nos processos de reestruturação societária.
The company’s activity is dynamic and it is subject to internal evolutions on strategic management overviews, namely, board of administration member’s changes, as well as, external effects that insert frequent challenges to its trade and results. Nevertheless, the need of company structure adjustment to such external constraints is far from being an easy task due to the several legal requirements of different natures and to the computation of non foreseen liabilities. Within the company’s restructuring process, as a constitutional prerogative of private economic initiative, it’s crucial the analysis of the tax regime – the tax neutrality regime – which allows the set off of tax impact (such as taxable capital gains) and avoids tax assessments at companies and shareholders spheres, for the legally foreseen cases, provided that tax requirements are duly fullfiled, generating a deferral of taxation to a future asset disposal. By means of our analysis, based on a case study, we intend to provide some contents to a reflection on the company’s restructuring prerogative as anticipated by the Companies and Corporate Tax Codes, emphasizing the partial division/ merger operation whose participating companies were held by a sole shareholder, further to the underlining, by the analysis of higher courts jurisprudence, on the main obstacles that companies face, in the future, on the restructuring operations. We refer to tax excess burden cases: an excessive taxation on restructuring operations grounded by real, valid and economic objectives which constrain the flexibility within the corporate law.

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Ferreira, Fernando Zalkowitsch Breia. "Regime de transparência fiscal : o caso das sociedades de advogados." Master's thesis, 2021. http://hdl.handle.net/10400.14/36678.

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O Regime da Transparência Fiscal apresenta contornos que nos remetem para a desconsideração da personalidade jurídica, ignorando-se a característica da separação de património entre a pessoa coletiva e a pessoa singular. Esta ausência da separação efetiva entre patrimónios, merece severas críticas da doutrina, pelo que releva a análise desta questão. O trabalho foi dividido em quatro capítulos: “Regime da Transparência Fiscal”;” Finalidades do Regime da Transparência Fiscal”; “Desconsideração da Personalidade Jurídica no Regime da Transparência Fiscal”; “Sociedades de Advogados no Regime da Transparência Fiscal”. Num primeiro momento, pretende-se explicar a origem do Regime da Transparência Fiscal, introduzindo conceitos chave para a compreensão deste sistema de normas que regula a matéria em apreço. De seguinte, consideramos as finalidades que se pretendem obter. O Regime da Transparência Fiscal visa atingir três objetivos essenciais (o da neutralidade fiscal; o do combate à evasão fiscal; e o da eliminação da dupla tributação económica). Sendo objetivos intrínsecos ao estudo do Regime da Transparência Fiscal, serão tratados no segundo capítulo, onde, pretendemos avaliar em que medida esses objetivos são efetivados. No terceiro capítulo analisou-se o Fenómeno da Desconsideração da Personalidade Jurídica, que se afasta do princípio regra de separação das personalidades. Por fim, o quarto capítulo versa sobre as Sociedades de Advogados, estas podem assumir uma dimensão empresarial, e nesses casos o Regime da Transparência Fiscal não tem a devida consideração essa realidade, o que compromete o Princípio da Neutralidade Fiscal. A nossa conclusão, sintetiza as ideias centrais que perfilhamos, vai no sentido de entendermos que o Regime da Transparência Fiscal não alcança a neutralidade fiscal que pretende e consubstancia-se numa figura anacrónica, pois encontra-se desfasado do nosso contexto sócio económico.
The Tax Transparency Regime presents outlines that lead us to the disregard of legal personality, ignoring the separation of assets between the legal entity and the natural person. This lack of effective separation between patrimonies has been severely criticized by the doctrine, which is why it is important to analyze this issue. The work has been divided into four chapters: "Tax Transparency Regime";" Purpose of the Regime of Tax Transparency"; "Disregard of the Legal Entity in the Regime of Tax Transparency"; "Law Firms in the Regime of Tax Transparency". In a first moment, we intend to explain the origin of the Tax Transparency Regime, introducing key concepts for the understanding of this system of rules that regulates the matter at hand. Next, we consider the intended purposes. The Tax Transparency Regime aims to achieve three essential objectives (that of tax neutrality; that of combating tax evasion; and that of eliminating economic double taxation). As these objectives are intrinsic to the study of the Tax Transparency Regime, they will be dealt with in the second chapter, where we intend to evaluate to what extent these objectives are achieved. The third chapter analyzes the phenomenon of the Disregard of Legal Entity, which departs from the principle rule of separation of personalities. Finally, the fourth chapter deals with Law Firms, these can assume a business dimension, and in these cases the Tax Transparency Regime does not take this reality into due consideration, which compromises the Principle of Tax Neutrality. Our conclusion, which summarizes the central ideas that we share, is that we believe that the Tax Transparency Regime does not achieve the tax neutrality that it intends and is an anachronistic figure, since it is out of step with our socio-economic context.

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Vasconcelos, Pedro Coutinho. "O conceito de razões económicas válidas na operação de fusão : uma análise à decisão jurisprudencial no caso Foggia." Master's thesis, 2019. http://hdl.handle.net/10400.14/30818.

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Corporate reorganizations, such as mergers, are becoming increasingly important in the market planning, along with the challenges inherent of a growing community market. These reorganizations, could trigger such a burden of tax costs, that causes companies to be inhibited from optimizing their structure highlighting the fact that the home state will not benefit from it, because it will not collect any revenue. One way to step over this negative effect is the tax neutrality special regime, RNF henceforth. This regime has a specific-sectorial clause which in order to be able to be applied it must fulfill certain criteria. One of them, is the absence in the operation of valid commercial reasons. However, it is these valid commercial reasons (which we propose to analyze with the understanding of what will be the abuse of law and the regime of tax neutrality) that form a legal uncertainty given to its indeterminate conception that may create disparate interpretations, among others, between internal courts and CJEU decisions, and even within this one. In this paper, it will be analyzed; in a first chapter, the application of the general principle of abuse of rights in both EU and national tax context, and compare it with anti-abuse rule of the Mergers Directive. I will focus on the problem of the undetermined concept of valid commercial reasons. In a second chapter, a critical analysis will be made of the meaning and scope of the concept on a jurisprudence level, where it will be highlighted some essential points of the different decisions of the CJEU. At the heart of the work, will be the analysis of the Foggia case, where we will raise some unanswered questions or questions raised by course of the CJEU decisions, which in some cases will have a degree of relevance, incurrence and disharmony. In the last chapter some brief conclusions will be drawn from the problem we set out to analyze.
As operações de reestruturação empresariais apresentam cada vez mais um crescimento no mercado intracomunitário, nomeadamente as fusões. O processo de reorganização societária, nesta modalidade como outras, poderá desencadear uma carga tal de custos por via de impostos, que faça com que as empresas se inibam de otimizar a sua estrutura, (o que será contrário ao dever estadual de zelar pela sua economia1). Seriam muitas as reestruturações que ficariam por se proceder devido à incerteza dos seus frutos, o que poderia incentivar os agentes a envergar por alternativas menos eficientes. Uma maneira de contornar este efeito negativo é o regime de neutralidade fiscal (doravante RNF). Este regime tem nele contida uma cláusula específica para operações de fusão, subordinada a vários critérios; um deles é a existência na operação de razões económicas válidas. Ora, são essas razões económicas válidas que formam uma insegurança jurídica, dada a sua conceção indeterminada suscetível de criar interpretações dispares, entre tribunais internos e TJUE, e até mesmo dentro deste. Tratarei assim, num primeiro capítulo, de realçar aplicação do princípio geral de abuso de direito de DUE num contexto fiscal europeu e nacional. Irei contextualizar a norma anti abuso dessa diretiva, comparando para o efeito a diferença estrutural visível no princípio geral suprarreferido, com a estrutura do texto que é contida na Diretiva das reorganizações, tendo em conta a interpretação que a jurisprudência faz dela. Irei ainda versar sobre a problemática do conceito indeterminado de razões económicas válidas, e a sua contextualização como peça fundamental no teste de ponderação originalmente defendido por jurisprudência do TJUE. Num segundo capítulo, será feita uma análise crítica do sentido e alcance do conceito razões económicas válidas, ao nível jurisprudencial, onde irei destacar alguns pontos essenciais das diferentes decisões do TJUE. O centro da problematização do conceito de razões económicas válidas encontrar-se-á na análise ao acórdão Foggia, onde iremos expor algumas questões que que ficaram por responder ou dúvidas que foram suscitadas pelo próprio desenrolar das decisões do TJUE que em certos casos irão relevar um grau de incoerência e desarmonia, suportando

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Sousa, Rute Fernandes de. "Planeamento fiscal do grupo Apple : análise do caso e propostas de combate." Master's thesis, 2021. http://hdl.handle.net/10400.14/35782.

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O caso Apple é um dos vários casos investigados pela Comissão Europeia, no âmbito da concessão de Auxílios de Estado, por Estados-Membros, que tem como objeto os Preços de Transferência. No nosso entendimento, estamos perante um esquema de planeamento fiscal bastante complexo, que recorre essencialmente de diferenças existentes entre os ordenamentos jurídicos envolvidos, acompanhadas de uma regulamentação pouco clara e eficaz ao nível dos Preços de Transferência. E não de uma situação de Auxílios de Estado. Neste sentido, analisaremos os limites a este recurso como forma de harmonização fiscal por parte da CE, e também a sua argumentação, que se mostrou escassa e frágil, em termos probatórios, em relação à vantagem seletiva. Critério este que é, na nossa perspetiva, a caraterística-chave da investigação. Por fim, a nossa dissertação pretende explorar a aplicação de outros mecanismos de reação contra este tipo de práticas. Concluindo assim que, a concessão de Tax Rulings não resultam propriamente de um abuso do sistema, e que apenas com o avanço da proposta da Diretiva de uma MCCCIS e com o desenvolvimento da Diretiva de Cooperação Administrativa e Troca de Informações, é que conseguiríamos resolver o problema existente ao nível dos Preços de Transferência.
The Apple case is one of several cases investigated by the European Commission, in the context of the granting of State Aid, by Member States, whose object is Transfer Prices. In our view, we are faced with a very complex tax planning scheme, which essentially uses existing differences between the legal systems involved, accompanied by unclear and ineffective transfer pricing regulations. And not from a state aid situation. In this sense, we will analyze the limits to this resource as a form of fiscal harmonization on the part of the EC, and also its arguments, which proved to be scarce and fragile, in evidential terms, in relation to the selective advantage. This criterion is, in our view, the key feature of the investigation. Finally, our dissertation intends to explore the application of other reaction mechanisms against this type of practices. Thus, concluding that the granting of Tax Rulings is not exactly the result of an abuse of the system, and that only with the advancement of the proposal for a CCCTB Directive and with the development of the Administrative Cooperation and Information Exchange Directive, would we be able to resolve the problem with Transfer Pricing.

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Maia, Nuno Freitas da Silva Sampaio. "Tributação das pessoas singulares : em especial, o novo regime de tributação dos ex-residentes." Master's thesis, 2020. http://hdl.handle.net/10400.14/31705.

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Seis anos depois do término do Programa de Assistência Económica e Financeira a que Portugal esteve sujeito, em consequência da crise financeira de 2008, são ainda muitas as marcas desse período que resistem na estrutura económica e social do nosso país, destacando-se as consequências resultantes do forte fluxo de emigração que se verificou nesses anos de recessão económica, principalmente de pessoas mais novas, essenciais para o presente e o futuro do nosso país. Foi com esse pensamento que Portugal criou, em 2019, um regime especial de tributação para ex-residentes, na tentativa de atrair de volta para o nosso país aqueles que o tenham abandonado. Sendo um regime recente no nosso panorama fiscal, e um regime relativamente inovador a nível internacional, pareceu-nos o objeto de estudo ideal para uma análise descritiva e, mais importante, uma análise crítica, procurando encontrar falhas e incoerências no regime recém-criado. A realização deste trabalho esteve longe de ser simples, dada a escassez de fontes e bibliografia relacionadas com o novo estatuto e com o estudo que nos propusemos realizar e aprofundar; mas, esse foi, ao mesmo tempo, também o principal motivo que nos manteve motivados na realização deste trabalho, na procura de uma constante aprendizagem e recolha de novos conhecimentos.
Six years after the end of the Financial Assistance Programme to which Portugal was subject as a result of the 2008 financial crisis, there are still many marks of that period that resist the economic and social structure of our country, highlighting the consequences resulting from the strong flow of emmigration that took place during those years of economic recession, mainly from younger people, essential for the present and future of our country. It was with this in mind that Portugal created, in 2019, a special taxation regime for former residents, in an attempt to attract back to our country those who had left it. Being a recent regime in our fiscal panorama, and a relatively innovative regime at an international level, it seemed to us the ideal object of study for a descriptive analysis and, more importantly, a critical analysis, seeking to find flaws and inconsistencies in the newly created regime. The accomplishment of this work was far from simple, given the scarcity of sources and bibliography related to the new statute and the study we proposed to carry out and deepen; but, at the same time, this was also the main reason that kept us motivated in the accomplishment of this work, motivated by a constant learning and gathering of new knowledge.

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Correia, Sandrina Filipa Almeida. "O REGIME DOS PREÇOS DE TRANSFERÊNCIA E A LITIGÂNCIA FISCAL Uma análise à luz de decisões do Centro de Arbitragem Administrativa." Master's thesis, 2018. http://hdl.handle.net/10316/84664.

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Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia
A aplicação das regras fiscais dos preços de transferência às operações entre partes relacionadas não é uma tarefa simples, pelo que, em inúmeras situações, os contribuintes e as autoridades fiscais estão em desacordo quanto à sua adequada aplicação. Como resultado, esta é uma das matérias tributárias com um elevado potencial de litigância. A presente dissertação tem como objetivo analisar a questão da litigância fiscal no contexto da aplicação do regime fiscal dos preços de transferência. Em concreto, pretende-se identificar as principais razões para tal situação, que razões estão mais frequentemente na base desses litígios e qual o sentido predominante das decisões arbitrais nos litígios dirimidos sobre preços de transferência. Para o efeito, metodologicamente, proceder-se-á a uma análise crítica de decisões proferidas pelos tribunais arbitrais a funcionar no Centro de Arbitragem Administrativa (CAAD). Conclui-se da análise da jurisprudência arbitral que as operações financeiras, as operações de compra e venda de mercadorias ou produtos, as operações de compra e venda de ações, as operações relacionadas com ativos intangíveis e as operações que envolvem a prestação de serviços intragrupo são aquelas que mais frequentemente são objeto dos litígios entre a AT e os contribuintes. O sentido predominante das decisões do CAAD no que respeita aos litígios sobre PT é favorável aos contribuintes. Esta tendência é consequência de diversas lacunas identificadas na atuação da AT no decorrer das suas auditorias, designadamente ao nível da análise de comparabilidade, da metodologia na determinação dos preços de transferência utilizada, na verificação dos pressupostos legais exigidos para que seja aplicado este regime e nos requisitos de fundamentação legalmente exigidos.
The application of transfer pricing tax rules to related parties transactions is not a simple issue and, in many cases, taxpayers and tax authorities strongly disagree regarding the proper application of the law. As a result, this is one of the tax matters with a high potential for litigation. The present research analyses the question of tax litigation in the context of the application of the transfer pricing tax regime, in Portugal. Specifically, it is intended to identify the main reasons for such a situation, what reasons are most frequently the basis of transfer pricinng disputes and what is the predominant outcome of the CAAD's tax rulings. Methodologically, for this purpose, a critical analysis of the tax rulings made by the Administrative Arbitration Center (CAAD) will be carried out. We can conclude from the analysis of the case-law that financial transactions, purchases and sale of products, share purchases, intangible assets transactions and involving intra-group services are most frequently the subject of tax disputes. The predominant meaning of CAAD's tax rulings is favorable to taxpayers. This trend is a consequence of several shortcomings identified in the performance of the AT in the course of their audits, namely, at the level of the comparability analysis, methodology in determining transfer prices used and verification of the legal assumptions and legal requirements required to apply the transfer pricing tax rules.

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Silva, Rui Manuel de Faria Brigham da. "Alguns aspetos fiscais das operações de reestruturação empresarial: o regime especial de neutralidade fiscal em sede de IRC." Master's thesis, 2020. http://hdl.handle.net/10071/21648.

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Uma reorganização empresarial deve ter por base motivos económicos, ser orientada pela obtenção de eficiências ao nível da atividade económica, e não ter em vista essencialmente a obtenção de ganhos fiscais. Atendendo à sua natureza, estas operações geram por vezes fluxos financeiros que podem ser interpretados fiscalmente como a realização de ganhos das empresas que foram objeto de reorganização e serem estas tributadas em sede de IRC, mas sem que se tenha efetivamente realizado esse ganho, o que pode representar um obstáculo à realização destas operações. Para evitar que a fiscalidade se constitua como um entrave à obtenção de eficiência das empresas existem situações em que os ganhos realizados nessas operações não são reconhecidos imediatamente em termos fiscais, sendo a sua tributação diferida para mais tarde. Essas situações encontram-se previstas na lei fiscal nacional e comunitária e enquadram-se no regime especial da neutralidade fiscal que institui um regime tributário neutro aplicável a este tipo de operações. Não obstante o regime especial da neutralidade fiscal facilitar as reestruturações empresariais através de um sistema de tributação neutro constituindo um importante mecanismo de dinamização do tecido económico e empresarial, o sistema atual apresenta algumas fraquezas ao nível da prevenção das situações de evasão fiscal.
A business reorganization must be based on economic reasons and be guided by the achievement of efficiencies in terms of economic activity, and not just essentially aim at the obtainment of tax gains. In view of their nature, these operations sometimes generate financial flows that can be interpreted for tax purposes as the realization of gains from companies that have been the subject of reorganization and that these are taxed under IRC, but without that gain actually being realized, which may represent an obstacle to these operations. In order to avoid that taxation constitutes an obstacle to obtaining companies' efficiency, there are situations in which the gains realized in these operations are not immediately recognized in tax terms, and their taxation is deferred for later. These situations are provided for in national and community tax law, and are part of the special tax neutrality regime that establishes a neutral tax regime applicable to this type of transactions. Despite the special tax neutrality regime facilitating business restructuring through a neutral taxation system, constituting an important mechanism to boost the economic and business fabric, the current system still presents some weaknesses in terms of preventing tax evasion

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Gomes, Maria Carolina Pereira. "REGIME FISCAL DO RESIDENTE NÃO HABITUAL: Estudo geral das suas caraterísticas, fragilidades e recentes alterações." Master's thesis, 2021. http://hdl.handle.net/10316/94661.

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Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de Direito
A presente Dissertação pretende constituir uma análise ampla do Regime Fiscal do Residente Não Habitual de forma a compreender a sua aplicação prática e respetivas fragilidades em geral. Ao invés de se centrar sobre a comparação com outros regimes congéneres, ou a sua admissibilidade à luz de um ou de outro princípio jurídico ou ramo de direito especificamente definido, a investigação adiante desenvolvida olha para o Regime em estudo de uma perspetiva externa interrogando-se, a cada passo, sobre que impacto ou interferência as suas caraterísticas podem ter em várias áreas do direito. À semelhança do que é pretendido com o programa letivo do Mestrado em Ciências Jurídico-Forenses da Faculdade de Direito da Universidade de Coimbra, são, para isso, convocados diversos ramos jurídicos – como o direito fiscal, o direito fiscal internacional, o direito da União Europeia e o direito constitucional, por exemplo – sem, contudo, se aprofundar a produção científica de muitos dos seus aspetos e institutos – para cujas obras especializadas se faz, contudo, referência – mas beneficiando de uma visão prático-geral do tema, que contém as bases para os respetivos estudos individualizados. Não se tem por intuito perceber apenas se o Regime Fiscal do Residente Não Habitual colide ou não com determinado quadro jurídico, mas sim se, em geral, existe algum face ao qual aquele não se encontre em conformidade. Para o efeito, e por forma a conseguir conformar a visão geral almejada com a extensão do trabalho permitida, parte-se das mais conhecidas críticas de que o Regime tem sido alvo, atendendo à sua pertinência à luz da atualidade normativa.
The present dissertation aims to be a broad analysis of the Portuguese Tax Regime for Non-Habitual Residents making it possible to understand its practical enforcement and its overall fragilities. Rather than focusing on comparing it to similar regimes in different jurisdictions, or on its admissibility regarding one or other legal principle or framework specifically determined, the research undertaken below looks at the scheme under consideration from an external perspective wondering, at each step, what impact or interference its characteristics may have in various legal areas.Similarly to what is intended with the curriculum of the Master's Degree in Legal and Forensic Sciences from the Faculty of Law of the University of Coimbra, several fields of law – such as tax law, international tax law, European Union’s law and constitutional law – are therefore summoned without, however, deepening the scientific production of many of its aspects and institutes – for whose specialised works is, nonetheless, made reference – but benefiting from a general and practical view of the subject, which contains the bases for their respective individualised studies.The goal is not solely to investigate whether the Portuguese Tax Regime for Non-Habitual Residents does or does not collide with a specific legal framework but whether there is any at all with which such regime does not comply. To that end, and in order to combine the desired overview with the extent permitted for this work, we start from the most recurrent criticism that has been made to the Regime, also considering its relevance in light of the current legislation.

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Dissertations / Theses on the topic 'Principle of fiscal neutrality'

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