欧盟协议的税收方面-批判性分析(欧盟协议的税收影响-批判性分析)
IF 0.9
Q2 LAW
引用次数: 0
摘要
摘要:本文对欧盟与第三国之间的直接税收协议的影响进行了批判性的研究。我们研究这些协议，了解它们背后的动机，将它们划分为特定类别，并研究它们对成员国税收规则的影响。我们还试图绘制葡萄牙的规则，这些规则似乎与这些协议存在兼容性问题。在审查之后，我们应用我们所获得的知识提出修改建议，以消除葡萄牙规则与协议的兼容性问题。我们研究和构建四种类型的潜在违规规范，并针对每一种类型提出解决方案。鉴于所使用的所有论点和我们所发现的问题，我们认为有必要按照我们所提出的建议进行一些立法改革。摘要:本文着重对欧盟与第三国在直接税方面的协定进行了批判性分析。我们研究了这些协定，确定了它们的动机，将它们划分为具体类别，并审查了它们对成员国国内税收规定的影响。我们希望就与葡萄牙税收制度的兼容性而言，阐明可能产生问题的条款。经过这次审查后，我们利用所获得的专门知识提出设计建议，旨在消除我国国内税收制度与这些协定之间的兼容性问题。对潜在不相容条款进行了研究，并将其编成四种条款概况。鉴于所使用的论点和所发现的问题，我们认为必须根据我们的立法建议作出一些立法修正。本文章由计算机程序翻译，如有差异，请以英文原文为准。
Aspetos Fiscais Decorrentes Dos Acordos Celebrados Pela União Europeia - Uma Análise Crítica ((Tax Implications Arising from the Agreements Celebrated by the European Union - A Critical Analysis)
Portuguese Abstract: Esta tese procede a um estudo crítico do impacto dos acordos celebrados entre a UE e países terceiros no plano da fiscalidade direta. Estudamos os acordos, compreendemos as motivações subjacentes à sua celebração, estruturamos os mesmos em categorias especificas e examinamos o impacto dos mesmos nas regras tributárias dos Estados-Membros. Procuramos ainda mapear as normas portuguesas que aparentam apresentar problemas de compatibilidade com os referidos acordos.
Após esse exame, aplicamos os conhecimentos que adquirimos para propor modificações que eliminassem os problemas de compatibilidade de normas portuguesas com os acordos. Estudamos e estruturamos as normas potencialmente violadoras em quatro tipos de perfis e propomos soluções para cada um desses perfis.
Face a todos os argumentos utilizados e aos problemas que identificamos, consideramos ser imperioso que se procedam a várias alterações legislativas no sentido das propostas que avançamos.
English Abstract: This thesis focuses on a critical analysis of the agreements between the EU and third countries regarding direct taxation. We have studied the agreements, identified their motivations, structured them into specific categories and examined their impact on the domestic tax provisions of Member-States. We sought to pinpoint the provisions that might present issues in terms of compatibility with the Portuguese tax system.
After this examination, we used the acquired expertise to design proposals aiming towards eliminating issues of compatibility between our domestic tax system and those agreements. The potential incompatible provisions were studied and structured into four provision profile types.
Due to the arguments used and the issues found, we consider that it is imperative to make some legislative amendments following our legislative proposals.
Após esse exame, aplicamos os conhecimentos que adquirimos para propor modificações que eliminassem os problemas de compatibilidade de normas portuguesas com os acordos. Estudamos e estruturamos as normas potencialmente violadoras em quatro tipos de perfis e propomos soluções para cada um desses perfis.
Face a todos os argumentos utilizados e aos problemas que identificamos, consideramos ser imperioso que se procedam a várias alterações legislativas no sentido das propostas que avançamos.
English Abstract: This thesis focuses on a critical analysis of the agreements between the EU and third countries regarding direct taxation. We have studied the agreements, identified their motivations, structured them into specific categories and examined their impact on the domestic tax provisions of Member-States. We sought to pinpoint the provisions that might present issues in terms of compatibility with the Portuguese tax system.
After this examination, we used the acquired expertise to design proposals aiming towards eliminating issues of compatibility between our domestic tax system and those agreements. The potential incompatible provisions were studied and structured into four provision profile types.
Due to the arguments used and the issues found, we consider that it is imperative to make some legislative amendments following our legislative proposals.
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