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A tributação de grupos multinacionais no contexto da união europeia
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Abstract(s)
Numa época em que a globalização da economia coloca múltiplos desafios em matéria tributária, por, nomeadamente, ser possível realizar atividades empresariais sem necessariamente existir uma presença física, torna-se desafiante aos Estados combater a evasão fiscal transfronteiriça e manter o equilíbrio na arrecadação dos impostos. Este desafio torna-se ainda mais evidente no caso de grupos de empresas multinacionais, que facilmente tiram vantagem do facto de a legislação em matéria tributária ainda estar muito alicerçada na conexão territorial, por conseguirem transferir de forma artificial os seus lucros para jurisdições de baixa tributação, com o objetivo de minimizar a sua carga fiscal. Após ter sido desenvolvido o Projeto BEPS, que não se mostrou suficiente para a resolução deste desafio, surgiu o Projeto BEPS 2.0. Esta iniciativa deu origem ao Pilar Dois, cujo objetivo é garantir que exista um nível mínimo de tributação para os grupos de empresas multinacionais. No contexto europeu, a Diretiva (UE) 2022/2523 do Conselho, de 15 de dezembro de 2022, prevê a aplicação das regras GloBE do Pilar Dois entre os Estados-Membros da União Europeia. Nesta investigação pretendeu-se compreender o inovador regime de tributação dos grupos de empresas multinacionais, em especial no contexto europeu, que poderá vir a ser um instrumento eficaz no combate ao fenómeno BEPS. Considerando que ainda não existe jurisprudência nesta matéria, é analisado como estudo de caso o «Imposto Especial» Húngaro, cuja jurisprudência do TJUE será certamente muito útil para decisões futuras quando estiver em causa a compatibilidade da Diretiva (UE) 2022/2523 com o direito da União Europeia. A metodologia adotada assenta numa abordagem qualitativa, com um estudo de natureza dedutiva e pesquisa explicativa e exploratória, que privilegia a análise teórica de conteúdo documental sempre conjugada com casos práticos e estudos de caso, a componente prática da investigação.
In an era where the globalization of the economy poses multiple challenges in the field of taxation, particularly because business activities can be conducted without necessarily having a physical presence, it has become challenging for States to combat cross-border tax evasion and maintain balance in tax collection. This challenge is even more pronounced for multinational enterprise groups, which can easily take advantage of the fact that tax legislation is still heavily grounded in territorial connections, allowing them to artificially shift their profits to low-tax jurisdictions with the aim of minimizing their tax burden. After the development of the BEPS Project, which proved insufficient to address this challenge, the BEPS 2.0 Project was introduced. This initiative led to the creation of Pillar Two, which aims to ensure a minimum level of taxation for multinational enterprise groups. In the European context, Council Directive (EU) 2022/2523, of 15 December 2022, provides for the application of the Pillar Two GloBE rules among the European Union Member States. This research sought to understand the innovative tax regime for multinational enterprise groups, particularly within the European context, which could become an effective tool in combating the BEPS phenomenon. Considering that there is still no jurisprudence on this matter, the "Special Tax" in Hungary was analysed as a case study, whose jurisprudence from the CJEU will certainly be very useful for future decisions concerning the compatibility of Directive (EU) 2022/2523 with European Union law. The methodology adopted is based on a qualitative approach, with a deductive study nature and explanatory and exploratory research, emphasizing theoretical analysis of documentary content combined with practical cases and case studies, the practical component of the research.
In an era where the globalization of the economy poses multiple challenges in the field of taxation, particularly because business activities can be conducted without necessarily having a physical presence, it has become challenging for States to combat cross-border tax evasion and maintain balance in tax collection. This challenge is even more pronounced for multinational enterprise groups, which can easily take advantage of the fact that tax legislation is still heavily grounded in territorial connections, allowing them to artificially shift their profits to low-tax jurisdictions with the aim of minimizing their tax burden. After the development of the BEPS Project, which proved insufficient to address this challenge, the BEPS 2.0 Project was introduced. This initiative led to the creation of Pillar Two, which aims to ensure a minimum level of taxation for multinational enterprise groups. In the European context, Council Directive (EU) 2022/2523, of 15 December 2022, provides for the application of the Pillar Two GloBE rules among the European Union Member States. This research sought to understand the innovative tax regime for multinational enterprise groups, particularly within the European context, which could become an effective tool in combating the BEPS phenomenon. Considering that there is still no jurisprudence on this matter, the "Special Tax" in Hungary was analysed as a case study, whose jurisprudence from the CJEU will certainly be very useful for future decisions concerning the compatibility of Directive (EU) 2022/2523 with European Union law. The methodology adopted is based on a qualitative approach, with a deductive study nature and explanatory and exploratory research, emphasizing theoretical analysis of documentary content combined with practical cases and case studies, the practical component of the research.
Description
Keywords
BEPS Grupos multinacionais Pilar Dois Regras GloBE GloBE rules Multinational groups Pillar Two