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Abstract(s)
As auditorias conjuntas (no plano tributário) são um mecanismo ou forma de cooperação entre as administrações fiscais que podem ser utilizadas no acompanhamento e controlo, através de ações de inspeção, da atividade de contribuintes relacionados entre si.
Os mecanismos ou formas de cooperação administrativa estão consagradas em instrumentos jurídicos de cooperação administrativa ou de assistência administrativa mútua, internacional, de caráter bilateral ou multilateral, a que grande parte dos países e jurisdições aderiu ou está vinculada.
No contexto da União Europeia, os instrumentos jurídicos relativos à cooperação administrativa no domínio do Imposto sobre o Valor Acrescentado e no domínio da fiscalidade (direta) foram objeto, nos últimos anos, de alterações adotando conceitos mais abrangentes de auditorias conjuntas, o que robustecerá a atuação das administrações fiscais dos Estados Membros perante fenómenos de fraude e de evasão fiscal internacional e
proporcionando, possivelmente, um reforço da certeza e segurança jurídicas.
Neste contexto, importa proceder à análise dos conceitos existentes e do impacto que a adoção destes terá no ordenamento jurídico nacional.
Joint audits (in tax terms) are a mechanism or form of co-operation between tax administrations that can be used, through audit actions, to monitor and control the activity of related taxpayers. Mechanisms or forms of administrative co-operation are established in legal instruments for international, bilateral or multilateral, administrative co-operation or mutual administrative assistance, which most countries and jurisdictions have signed up to or are bound by. In the context of the European Union, in recent years, legal instruments relating to the administrative co-operation in the field of the Value Added Tax and in the field of (direct) taxation have been amended, adopting more comprehensive concepts of joint audits, which will strengthen member states' tax administrations actions against international tax evasion and avoidance phenomena and, possibly, increase legal certainty and security. In this context, it is important to analyze the existing concepts and the impact that their adoption will have on the national legal system.
Joint audits (in tax terms) are a mechanism or form of co-operation between tax administrations that can be used, through audit actions, to monitor and control the activity of related taxpayers. Mechanisms or forms of administrative co-operation are established in legal instruments for international, bilateral or multilateral, administrative co-operation or mutual administrative assistance, which most countries and jurisdictions have signed up to or are bound by. In the context of the European Union, in recent years, legal instruments relating to the administrative co-operation in the field of the Value Added Tax and in the field of (direct) taxation have been amended, adopting more comprehensive concepts of joint audits, which will strengthen member states' tax administrations actions against international tax evasion and avoidance phenomena and, possibly, increase legal certainty and security. In this context, it is important to analyze the existing concepts and the impact that their adoption will have on the national legal system.
Description
Mestrado em Fiscalidade
Keywords
Cooperação administrativa Auditorias conjuntas Inspeção tributária Controlos simultâneos Presença e participação em inquéritos administrativos Inquéritos administrativos conjuntos Administrative co-operation Joint audits Tax inspection Simultaneous controls Presence and participation in administrative enquiries Joint administrative enquiries
Citation
Nunes, P. M. (2023) Auditorias (tributárias) conjuntas - Mecanismo de cooperação administrativa e sua adoção em Portugal. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17483