| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 775.91 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Ao longo dos anos, o Centro Internacional de Negócios da Madeira tem vindo a desenvolver um papel fundamental a nível económico, fiscal e político. Ao mesmo tempo, diversas posições divergentes têm vindo a surgir relativamente ao facto de ser considerado um auxílio de Estado. A presente dissertação tem como objetivo analisar a problemática em questão, definindo o conceito de um auxílio de Estado bem como toda a sua envolvente, aliada ao princípio da proporcionalidade dado o seu papel fulcral não só a nível nacional, mas também internacional.
Throughout the years, the International Business Centre of Madeira has been developing a significant role at an economic, fiscal and political level. At the same time, innumerous questions have arisen about its’ form as well as opposite opinions regarding it being considered as a State aid. The aim of this study is to analyse this problem by giving an overview of the State aid concept as well as all the components surrounding it, and by associating it with the principle of proportionality due to its’ fundamental role not only at a national, but also international level.
Throughout the years, the International Business Centre of Madeira has been developing a significant role at an economic, fiscal and political level. At the same time, innumerous questions have arisen about its’ form as well as opposite opinions regarding it being considered as a State aid. The aim of this study is to analyse this problem by giving an overview of the State aid concept as well as all the components surrounding it, and by associating it with the principle of proportionality due to its’ fundamental role not only at a national, but also international level.
Description
Mestrado em Fiscalidade
Keywords
Auxílio de Estado sob a forma fiscal Princípio da proporcionalidade Centro Internacional de Negócios da Madeira State aid Principle of proportionality International Business Centre of Madeira