O regime da troca de informações financeiras na União Europeia : uma nova ordem jurídica fiscal internacional
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Data
2021
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Portugal, como os demais países da União Europeia, vem propiciando condições legais e
procedimentos favoráveis a tecnologia de informação no âmbito de seus respectivos
sistemas fiscais para atender ao controle e fiscalização dos factos geradores de riqueza
tributáveis e que estendem se na esfera internacional.
Neste contexto, na última década percebe-se ainda uma parcela significativa da população
utilizando a cultura da fuga a tributação como meio vantajoso de locupletar-se e ter
maiores ganhos frente aos concorrentes de forma desleal. Esta postura aplica-se de forma
inidónea por parte considerável de pessoas singulares e colectivas nos países europeus.
O enfrentamento a esta conduta nefasta e imprópria de exoneração tributária omissiva, está
alinhado a um promissor regime legal de trocas de informações financeiras no combate à
fraude e à evasão fiscal. Assim, será regulado de maneira rigorosa e sofisticada todo o
fluxo de informações gerado em cada sistema fiscal da União Europeia, para que os
contribuintes estejam sob monitoramento e segurança relativo aos seus rendimentos e
aquisições valorativas.
A população conta com um Estado provedor e que mantenha a ordem social. O sistema
fiscal integrado propicia as condições eficazes para uma arrecadação concreta que atenda ao orçamento público na contrapartida das informações levantadas e oportunizadas por
seus cidadãos.
A troca de informações fiscais entre os Estados-Membros da União Europeia e signatários
se presta ao melhor meio de controle, fiscalização e levantamento fidedigno de valores
para atender ao provisionamento orçamentário estatal e inibir a fraude e a evasão fiscal
transfronteiriças, para o regular funcionamento do mercado interno de cada Estado Membro da União Europeia e países do mundo.
Um sistema de cooperação na troca de informações financeiro-fiscais em âmbito universal,
com a administração fiscal integrada ao órgão da concorrência, possibilitará a execução de
ações de apuração, controle e avaliação de todos os contribuintes e empresas em um
determinado território e por parte do Estado e dos demais países aderentes junto de uma
organização ou comissão técnica internacional para tomada de decisões quanto ao fomento
ou restrições administrativas em prol do interesse público
Portugal, like the other countries of the European Union, has been providing favorable legal conditions and procedures for information technology within the scope of their respective tax systems to meet the control and inspection of taxable wealth-generating facts that extend internationally. In this context, in the last decade a significant portion of the population is still perceived using the culture of the beetle taxation as an advantageous means of locupleting and having greater gains compared to competitors unfairly. This stance is applied in an unusual way by a considerable number of natural and legal persons in European countries. The confrontation with this nefarious and improper conduct of omission of tax exemption is in line with a promising legal regime for exchanging financial information to combat fraud and tax evasion. Thus, the entire flow of information generated in each tax system of the European Union will be regulated in a rigorous and sophisticated manner, so that taxpayers are under monitoring and security regarding their valuation income and acquisitions. The population has a provider state that maintains social order. The integrated tax system provides the effective conditions for a concrete collection that meets the public budget in exchange for the information raised and provided by its citizens. The exchange of tax information between the Member States of the European Union and signatories provides the best means of control, inspection and reliable collection of values to meet state budget provision and inhibit cross-border tax fraud and evasion, for the smooth functioning of the internal market of each Member State of the European Union and countries of the world. A system of cooperation in the exchange of financial and tax information at a universal level, with the tax administration integrated with the competition body, will enable the execution of actions for verification, control and evaluation of all taxpayers and companies in a given territory and by the State and other adherent countries to an international technical organization or commission to make decisions regarding the promotion or administrative restrictions in the public interest.
Portugal, like the other countries of the European Union, has been providing favorable legal conditions and procedures for information technology within the scope of their respective tax systems to meet the control and inspection of taxable wealth-generating facts that extend internationally. In this context, in the last decade a significant portion of the population is still perceived using the culture of the beetle taxation as an advantageous means of locupleting and having greater gains compared to competitors unfairly. This stance is applied in an unusual way by a considerable number of natural and legal persons in European countries. The confrontation with this nefarious and improper conduct of omission of tax exemption is in line with a promising legal regime for exchanging financial information to combat fraud and tax evasion. Thus, the entire flow of information generated in each tax system of the European Union will be regulated in a rigorous and sophisticated manner, so that taxpayers are under monitoring and security regarding their valuation income and acquisitions. The population has a provider state that maintains social order. The integrated tax system provides the effective conditions for a concrete collection that meets the public budget in exchange for the information raised and provided by its citizens. The exchange of tax information between the Member States of the European Union and signatories provides the best means of control, inspection and reliable collection of values to meet state budget provision and inhibit cross-border tax fraud and evasion, for the smooth functioning of the internal market of each Member State of the European Union and countries of the world. A system of cooperation in the exchange of financial and tax information at a universal level, with the tax administration integrated with the competition body, will enable the execution of actions for verification, control and evaluation of all taxpayers and companies in a given territory and by the State and other adherent countries to an international technical organization or commission to make decisions regarding the promotion or administrative restrictions in the public interest.
Descrição
Orientação: Maria do Rosário Pereira Cardoso dos Anjos ; co-orientação: Maria Odete Batista de Oliveira
Palavras-chave
MESTRADO EM DIREITO, DIREITO, UNIÃO EUROPEIA, SISTEMAS FISCAIS, EVASÃO FISCAL, CONCORRÊNCIA DESLEAL, LAW, FISCAL SYSTEMS, TAX EVASION, UNFAIR COMPETITION, EUROPEAN UNION