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Authors
Advisor(s)
Abstract(s)
O objectivo principal ou questão central desta dissertação é demonstrar que o uso das doutrinas judiciais anti-abuso fora do quadro da common law, mormente em Portugal, não é aceitável nem correcto e que a sua utilização comporta uma verdadeira aplicação analógica (mais grave ainda porque efectivamente não existe qualquer lacuna) de doutrinas judiciais com inquestionável valor normativo num ordenamento jurídico, o nosso, que proíbe a analogia, se não em toda a sua extensão pelo menos no que concerne à aplicação de normas de incidência tributária por parte da Autoridade Tributária e dos Tribunais.
The main purpose of this thesis is to demonstrate that the use of the judicial anti-abuse doctrines outsider the scope of the common law, namely in Portugal, is neither, acceptable or correct, and that its utilization is a really analogic application (more serious because there isn’t any gap) of judicial doctrines with an not questionable value of law within an juridical system – our – witch disallows the analogy, namely in what concerns the application of the subject to tax rules both by the Tax Administration and the Courts.
The main purpose of this thesis is to demonstrate that the use of the judicial anti-abuse doctrines outsider the scope of the common law, namely in Portugal, is neither, acceptable or correct, and that its utilization is a really analogic application (more serious because there isn’t any gap) of judicial doctrines with an not questionable value of law within an juridical system – our – witch disallows the analogy, namely in what concerns the application of the subject to tax rules both by the Tax Administration and the Courts.
Description
Mestrado em Fiscalidade
Keywords
CGAA Doutrinas judiciais anti-abuso Interpretação da lei fiscal Analogia GAAR Anti-abuse judicial doctrines Interpretation of tax law Analogy