Processo: n.º 405/88. Requerentes: Um Grupo de Deputados e o Provedor de Justiça. Relator: Conselheiro Alves Correia. Acordam, em plenário, no Tribunal Constitucional: I — Relatório 1 — Um grupo de deputados do Partido Comunista Português requereu ao Tribunal Constitucional, ao abrigo do n.º 1 do artigo 281.º da Constituição (versão decorrente da Lei Constitucional n.º 1/82) e do artigo 51.º, n.º 1, da Lei n.º 28/82, de 15 de Novembro, a declaração, com força obrigatória geral, da inconstitucionalidade das normas dos artigos 12.º, alíneas a) e b), 13.º, 11.º, n.os 1 e 2, 6.º, n.º 3, e 14.º, n.º 1, alínea b), da Lei n.º 106/88, de 17 de Setembro — lei que autorizou o Governo a aprovar os diplomas reguladores do Imposto sobre o Rendimento das Pessoas Singulares (IRS) e do Imposto sobre o Rendimento das Pessoas Colectivas (IRC) e legislação complementar. O pedido alicerça-se nos seguintes fundamentos: (...)
terça-feira, agosto 05, 2008
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
1. O papel das empresas multinacionais no comércio mundial sofreu ao longo dos últimos vinte anos um desenvolvimento espectacular, que tem a ver, em parte, com a integração cada vez mais estreita das economias nacionais e com o progresso tecnológico, designadamente no domínio das comunicações. O crescimento das empresas multinacionais coloca problemas cada vez mais complexos às Administrações Fiscais e às próprias empresas multinacionais, dado que as normas de tributação destas empresas, que diferem consoante os países, não podem ser consideradas isoladamente, devendo ser analisadas num contexto internacional mais vasto.
2. Estes problemas resultam essencialmente da dificuldade prática que coloca, às empresas multinacionais e às Administrações Fiscais, a determinação das receitas e das despesas de uma sociedade ou de um estabelecimento estável que façam parte de um grupo multinacional, e que deveriam ser tomadas em consideração por uma autoridade fiscal, sobretudo quando se verifique uma forte integração das actividades do grupo multinacional.
3. Na perspectiva das empresas multinacionais, a necessidade de dar cumprimento a obrigações legais e administrativas que podem divergir de um país para outro constitui uma fonte de problemas suplementares. Estas divergências podem traduzir-se para a empresa multinacional numa carga mais gravosa e resultar num custo mais elevado no que concerne ao cumprimento das respectivas obrigações do que para uma empresa similar que opere numa única jurisdição fiscal.
2. Estes problemas resultam essencialmente da dificuldade prática que coloca, às empresas multinacionais e às Administrações Fiscais, a determinação das receitas e das despesas de uma sociedade ou de um estabelecimento estável que façam parte de um grupo multinacional, e que deveriam ser tomadas em consideração por uma autoridade fiscal, sobretudo quando se verifique uma forte integração das actividades do grupo multinacional.
3. Na perspectiva das empresas multinacionais, a necessidade de dar cumprimento a obrigações legais e administrativas que podem divergir de um país para outro constitui uma fonte de problemas suplementares. Estas divergências podem traduzir-se para a empresa multinacional numa carga mais gravosa e resultar num custo mais elevado no que concerne ao cumprimento das respectivas obrigações do que para uma empresa similar que opere numa única jurisdição fiscal.
segunda-feira, agosto 04, 2008
VDA - Flash Fiscal
Flash Fiscal - IVA não aceite como custo: Reembolso do IVA ao abrigo da Oitava Directiva
Julho 2008
Julho 2008
Global VAT/GST Newsletter - Baker McKenzie
This newsletter provides a quick update into important developments primarily in the field of Global VAT/GST.
Guia de Boas Práticas Fiscais para o Sector da Restauração
O Guia agora disponibilizado resulta da colaboração entre a DGCI e a ARESP e procura destacar os aspectos fiscais mais marcantes na vida de um contribuinte do sector da restauração, constituindo assim, um contributo para um melhor e mais completo esclarecimento dos contribuintes.
domingo, agosto 03, 2008
EU Direct Tax Newsalerts
The EU direct tax newsalerts are issued on an ad hoc basis to provide our clients and other interested parties with the very latest news on the most important ECJ decisions and national developments in Europe in the field of direct taxation. Each newsalert contains a short background to a particular case and an analysis prepared by members of PricewaterhouseCoopers' EU direct tax group (EUDTG).
ECJ decision in the Burda case (C-284/06)
sábado, agosto 02, 2008
IDEFF - Seminário sobre Direito Fiscal Comunitário
O IDEFF organiza, no próximo dia 12 de Setembro, das 18:00 às 20:00, um Seminário dedicado ao tema “Os conceitos de acesso ao mercado (restrição) vs participação no mercado (discriminação)” pelo Doutor Julian Ghosh (Oxford University).
O seminário insere-se no programa de desenvolvimento de estudos e investigação na área do Direito Fiscal Internacional e Comunitário (Ana Paula Dourado/José Almeida Fernandes), o idioma utilizado será o inglês e é aberto a todo o público interessado na matéria.
Inscrição obrigatória com limite de lugares: EUR 150. Condições especiais para alunos de mestrado (gratuito), pós-graduações (EUR 75) e licenciatura (EUR 50).
Inscrições/Contactem-nos em: ideff@fd.ul.pt
O seminário insere-se no programa de desenvolvimento de estudos e investigação na área do Direito Fiscal Internacional e Comunitário (Ana Paula Dourado/José Almeida Fernandes), o idioma utilizado será o inglês e é aberto a todo o público interessado na matéria.
Inscrição obrigatória com limite de lugares: EUR 150. Condições especiais para alunos de mestrado (gratuito), pós-graduações (EUR 75) e licenciatura (EUR 50).
Inscrições/Contactem-nos em: ideff@fd.ul.pt
Para quem se inscreva em Agosto a confirmação da inscrição será dada no início de Setembro.
A UK Tax Round-up for the period ending 1 August 2008
HMRC have published a consultation document1 and a Revenue & Customs Brief2 proposing changes to the corporation tax rules on late payment of interest between connected parties. This has come about as a result of challenges to these rules under EU Law. The Brief announces immediate and significant changes to HMRC practice.
Restituição do IVA - 8ª Directiva
Tendo sido suscitadas dúvidas sobre o enquadramento fiscal, em sede de IRC, do IVA suportado em resultado de não ser exercido o direito à sua restituição, conferido pela 8ª Directiva do Conselho (79/1072/CEE), de 6 de Dezembro, esclarece-se o seguinte:
1. Ao abrigo da 8ª Directiva do Conselho os sujeitos passivos de IVA estabelecidos em território português têm direito ao reembolso do IVA suportado em operações efectuadas noutros Estados Membros da União Europeia;
2. Sempre que não seja exercido esse direito, o montante do IVA contabilizado como custo não é dedutível para efeitos de determinação do lucro tributável em IRC, porque não se verifica o requisito de indispensabilidade exigido pelo nº 1 do artigo 23º do respectivo Código;
1. Ao abrigo da 8ª Directiva do Conselho os sujeitos passivos de IVA estabelecidos em território português têm direito ao reembolso do IVA suportado em operações efectuadas noutros Estados Membros da União Europeia;
2. Sempre que não seja exercido esse direito, o montante do IVA contabilizado como custo não é dedutível para efeitos de determinação do lucro tributável em IRC, porque não se verifica o requisito de indispensabilidade exigido pelo nº 1 do artigo 23º do respectivo Código;
3. Idêntico tratamento deve ser adoptado na determinação dos rendimentos empresariais e profissionais dos sujeitos passivos do IRS, por força da remissão prevista no artigo 32º do CIRS.
CIRCULAR 14/2008 - DGCI
sexta-feira, agosto 01, 2008
OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention
On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention. The update had previously been released as a public discussion draft in April 2008. It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.
As Novas Competências Fiscais na Madeira
O processo de transferência de atribuições e competências tributárias para a Região Autónoma da Madeira, nos termos do respectivo estatuto político-administrativo, teve início com a publicação do Decreto-Lei n.º 18/2005, de 18 de Janeiro. Este normativo visou transferir para os órgãos próprios da Região Autónoma da Madeira todos os actos necessários à administração e gestão das competências fiscais constitucional e legalmente previstas, no que respeita às receitas próprias daquela região, possibilitando o controlo regional das diversas actividades fiscais e o cumprimento cabal dos preceitos constitucionais e estatutários sobre a titularidade das respectivas receitas fiscais.
RETIRADO DA ÚLTIMA NEWSLETTER DO DEPARTAMENTO FISCAL DA PLMJ
Luxembourg: Administrative Appeals Court Allows Participation Exemption on Call Options
In a decision dated 26 June 2008, the Luxembourg Administrative Appeals Court (the highest level court in Luxembourg) held that a share purchase option holder was entitled to benefit from the participation exemption on dividends received from an offshore entity.(...)
quinta-feira, julho 10, 2008
segunda-feira, junho 30, 2008
VAT: the Commission asks Sweden, Denmark, Finland and Austria for information concerning the application of exemptions
The European Commission has decided to send requests for information in the form of letters of formal notice to several Member States about their legislation regarding the application of certain exemptions under the VAT Directive. The Member States involved are asked to reply within two months to the letters of formal notice, which are the first step of the infringement procedure laid down in Article 226 of the EC Treaty.
Under the VAT Directive (Article 132), certain activities which are in the public interest are VAT exempt. That provision does not, however, provide exemption from VAT for every activity performed in the public interest, but only for those which are listed and described in great detail in it.
In its settled case-law, the Court of Justice has underlined that all exemptions have to be interpreted restrictively, since they are exceptions to the general rule which requires that VAT be levied on any economic activity. Furthermore, exemptions applied by one Member State with no basis in the VAT Directive could lead to distortions of competition and would make it impossible to ensure that Member States contribute on an equal basis to the Community's own resources.
Denmark
Denmark exempts all supplies carried out by charitable or otherwise non-profit-making associations and the like in connection with their running business. The Commission considers that such a generalized exemption goes beyond what is allowed under Article 132 of the VAT Directive, which contains a detailed restrictive description of the exempt activities and in some cases also conditions the exemption to the status of the person who is to carry them out.
Denmark also applies a general exemption for goods supplied by second-hand shops, if the surplus is used entirely for charitable purposes or otherwise for purposes of public interest, provided that the shop only sells second-hand goods which it has received free of consideration and that the shop only employs voluntary unpaid staff. None of the exemptions in Article 132 cover such supplies.
Austria
The Commission considers that Austria should broaden the scope of its VAT exemption rules so as to encompass certain supplies by certain non-profit organisations to their members as well as the above-mentioned supplies in connection with certain fund-raising events.
Moreover, an exemption under the VAT Directive for supplies of services by independent groups of persons has generally not been implemented, but only with regard to certain professional activities. Furthermore, the Austrian implementation of the exemption under the VAT Directive for supplies of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education is too wide, since it is valid without restrictions for all transactions by associations of public interest whose aim is to exercise or to promote sports.
Finally, the VAT Directive contains an exemption for supplies of certain cultural services, and the supply of goods closely linked thereto. However, Austria appears to exempt all the running business of theatres, museums, zoos, natural preserves and botanical gardens, which goes beyond what is allowed under the VAT Directive.
Sweden and Finland
Under the VAT Directive, any economic activity carried out by a VAT taxable person must be subject to VAT, except where an exemption is explicitly allowed. However, under Swedish VAT law, the definition of "economic activity" does not refer to the criteria under the VAT Directive, but is directly linked to the definition and criteria of economic activity under national income tax law. These criteria are irrelevant and potentially misleading from the point of view of VAT. The Commission considers this to be an infringement of the VAT Directive.
More specifically, as a consequence of the divergence in the definition of economic activity, there is discrimination between non-profit making organisations. The Commission however underlines that the activities carried out by non-profit making associations and religious congregations would in most cases be exempt under Article 132 of the VAT Directive. Shouldn't this be the case, Sweden could also opt to implement a special scheme for small enterprises, which is allowed under the VAT Directive. Entities under this scheme would not be obliged to apply VAT on their supplies of goods or services.
A similar situation arises in Finland, where, under the national Income Tax Act, only those entities of public interest that are liable for income tax for commercial activities are considered taxable persons for VAT purposes. Other entities of public interest are excluded from VAT. Moreover, several of the exemptions listed in Article 132.1 of the VAT Directive have not been implemented into Finnish legislation.
The Commission's reference numbers are 2007/2311 and 2008/2002 (Sweden), 2007/2312 (Denmark), 2007/2371 (Finland) and 2007/2453 (Austria).
Under the VAT Directive (Article 132), certain activities which are in the public interest are VAT exempt. That provision does not, however, provide exemption from VAT for every activity performed in the public interest, but only for those which are listed and described in great detail in it.
In its settled case-law, the Court of Justice has underlined that all exemptions have to be interpreted restrictively, since they are exceptions to the general rule which requires that VAT be levied on any economic activity. Furthermore, exemptions applied by one Member State with no basis in the VAT Directive could lead to distortions of competition and would make it impossible to ensure that Member States contribute on an equal basis to the Community's own resources.
Denmark
Denmark exempts all supplies carried out by charitable or otherwise non-profit-making associations and the like in connection with their running business. The Commission considers that such a generalized exemption goes beyond what is allowed under Article 132 of the VAT Directive, which contains a detailed restrictive description of the exempt activities and in some cases also conditions the exemption to the status of the person who is to carry them out.
Denmark also applies a general exemption for goods supplied by second-hand shops, if the surplus is used entirely for charitable purposes or otherwise for purposes of public interest, provided that the shop only sells second-hand goods which it has received free of consideration and that the shop only employs voluntary unpaid staff. None of the exemptions in Article 132 cover such supplies.
Austria
The Commission considers that Austria should broaden the scope of its VAT exemption rules so as to encompass certain supplies by certain non-profit organisations to their members as well as the above-mentioned supplies in connection with certain fund-raising events.
Moreover, an exemption under the VAT Directive for supplies of services by independent groups of persons has generally not been implemented, but only with regard to certain professional activities. Furthermore, the Austrian implementation of the exemption under the VAT Directive for supplies of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education is too wide, since it is valid without restrictions for all transactions by associations of public interest whose aim is to exercise or to promote sports.
Finally, the VAT Directive contains an exemption for supplies of certain cultural services, and the supply of goods closely linked thereto. However, Austria appears to exempt all the running business of theatres, museums, zoos, natural preserves and botanical gardens, which goes beyond what is allowed under the VAT Directive.
Sweden and Finland
Under the VAT Directive, any economic activity carried out by a VAT taxable person must be subject to VAT, except where an exemption is explicitly allowed. However, under Swedish VAT law, the definition of "economic activity" does not refer to the criteria under the VAT Directive, but is directly linked to the definition and criteria of economic activity under national income tax law. These criteria are irrelevant and potentially misleading from the point of view of VAT. The Commission considers this to be an infringement of the VAT Directive.
More specifically, as a consequence of the divergence in the definition of economic activity, there is discrimination between non-profit making organisations. The Commission however underlines that the activities carried out by non-profit making associations and religious congregations would in most cases be exempt under Article 132 of the VAT Directive. Shouldn't this be the case, Sweden could also opt to implement a special scheme for small enterprises, which is allowed under the VAT Directive. Entities under this scheme would not be obliged to apply VAT on their supplies of goods or services.
A similar situation arises in Finland, where, under the national Income Tax Act, only those entities of public interest that are liable for income tax for commercial activities are considered taxable persons for VAT purposes. Other entities of public interest are excluded from VAT. Moreover, several of the exemptions listed in Article 132.1 of the VAT Directive have not been implemented into Finnish legislation.
The Commission's reference numbers are 2007/2311 and 2008/2002 (Sweden), 2007/2312 (Denmark), 2007/2371 (Finland) and 2007/2453 (Austria).
EBF - alteração e republicação do Estatuto dos Benefícios Fiscais
Foi publicado no Diário da República nº 122, Série I de 26-06-2008 o Decreto-Lei nº 108/2008, que no uso da autorização legislativa concedida pelo artigo 91º da Lei n.º 67-A/2007, de 31 de Dezembro, altera e republica o Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de Julho.
domingo, junho 29, 2008
Revista de Finanças Públicas e Direito Fiscal - nº 2
Ano I - Número 2 - Verão Vários
Ano: 2008
ARTIGOS
Pedro Soares Martinez - A essência do fenómeno financeiro
Gary Clyde Hufbauer/Jisun Kim - International tax competition: tree big issues
António Martins - Uma nota sobre o conceito de fonte produtora constante do artigo 23.° do CIRC: sua relação com partes de capital e prestações acessórias
Carlos Loureiro/António Beja Neves - Breve comentário ao recente regime de combate ao planeamento fiscal abusivo
Cláudia Dias Soares - A articulação de instrumentos fiscais com o Sistema Europeu de Comércio de Licenças de Emissão
António Beja Neves/Afonso Arnaldo - O sector imobiliário e o IVA -perspectivas de uma relação conturbada
Alexandra Martins - Grupos de IVA
Manuel Teixeira Fernandes - A reforma da tributação do automóvel
Rita Calçada Pires - Notas de reflexão: acordos para evitar e para eliminar a dupla tributação no direito internacional fiscal do século XXI
Rita de La Feria - Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário
Romania to cut taxation of outbound dividends to 10% from Jan 2009
EU newcomer Romania will cut its dividend tax rate for non-resident companies to 10% from next year to make it equal to the tax levied on resident companies as required by EU regulations, the government said.
Domestic dividends on holdings of up to 15% of the shares are subject to a final withholding tax of 10%. However, on similar outbound dividends, Romania, which joined the EU in January 2007, levies a withholding tax of 16%.
The government on Tuesday decided to correct the country's fiscal code by lowering the dividend tax paid by for non-resident corporate investors to 10% as of January 2009, the cabinet said in a statement issued later the same day.
Last month, the European Commission sent letters of formal notice, the first step of an infringement procedure, to Bulgaria and Romania regarding the taxation rules for corporate dividends.
The letter of formal notice to Romania concerned the taxation of dividends which are paid to companies resident elsewhere in the EU or in the European Economic Area (EEA)/the European Free Trade Association (EFTA) countries.
Domestic dividends on holdings of up to 15% of the shares are subject to a final withholding tax of 10%. However, on similar outbound dividends, Romania, which joined the EU in January 2007, levies a withholding tax of 16%.
The government on Tuesday decided to correct the country's fiscal code by lowering the dividend tax paid by for non-resident corporate investors to 10% as of January 2009, the cabinet said in a statement issued later the same day.
Last month, the European Commission sent letters of formal notice, the first step of an infringement procedure, to Bulgaria and Romania regarding the taxation rules for corporate dividends.
The letter of formal notice to Romania concerned the taxation of dividends which are paid to companies resident elsewhere in the EU or in the European Economic Area (EEA)/the European Free Trade Association (EFTA) countries.
Commission requests Portugal to end discriminatory taxation of non-resident taxpayers
The European Commission has formally requested Portugal to change its tax provisions according to which non-resident taxpayers have to appoint a fiscal representative if they obtain taxable income in Portugal. The Commission considers the provision incompatible with the free movement of persons and the free movement of capital as guaranteed by Articles 18 and 56 of the EC Treaty and Articles 36 and 40 of the EEA Agreement.
The request takes the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If there is no satisfactory reaction to the reasoned opinion within two months, the Commission may decide to refer the matter to the European Court of Justice.
Under Portuguese Law, non-resident taxpayers who obtain taxable income in Portugal have to appoint a fiscal representative in order to represent them before the Portuguese tax authorities and to guarantee the fulfilment of their fiscal duties. The Commission understands that the aim of this requirement is to guarantee payment of taxes and prevent tax evasion. These are recognised requirements of public interest. However, the Commission is of the opinion that a general obligation imposed on non-residents to appoint a fiscal representative goes beyond what is necessary to ensure these objectives and thus impedes the free movement of persons and the free movement of capital as laid down in Articles 18 and 56 of the EC Treaty and in the EEA-Agreement.
The Commission's opinion is based on the EC Treaty as interpreted by the Court of Justice of the European Communities in its judgment of 7 September 2006 in case C-470/04, N,.
The Commission's case reference number is 2006/5036.
The Commission's opinion is based on the EC Treaty as interpreted by the Court of Justice of the European Communities in its judgment of 7 September 2006 in case C-470/04, N,.
The Commission's case reference number is 2006/5036.
terça-feira, junho 24, 2008
Portaria n.º 497/2008, D.R. n.º 120, Série I de 2008-06-24
Portaria n.º 497/2008, D.R. n.º 120, Série I de 2008-06-24
Ministério das Finanças e da Administração Pública
Regulamenta as condições delimitadoras do conceito de amostras e de ofertas de pequeno valor e define os procedimentos e obrigações contabilísticas a cumprir pelos sujeitos passivos do imposto, para efeitos de aplicação do disposto no n.º 7 do artigo 3.º do Código do Imposto sobre o Valor Acrescentado.
Ministério das Finanças e da Administração Pública
Regulamenta as condições delimitadoras do conceito de amostras e de ofertas de pequeno valor e define os procedimentos e obrigações contabilísticas a cumprir pelos sujeitos passivos do imposto, para efeitos de aplicação do disposto no n.º 7 do artigo 3.º do Código do Imposto sobre o Valor Acrescentado.
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