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Tax ruling, auxílio de Estado e concorrência fiscal no ambiente europeu
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Resumo(s)
A adoção pelos Estados de medidas de abrandamento fiscal, a fim de manter ou captar
bases de tributação em seu território tem representado uma verdadeira corrida para o
abismo. Inúmeras ações internacionais têm sido adotadas visando o combate eficaz ao
fenômeno da concorrência fiscal. No âmbito desta dissertação, aborda-se trabalho
repressivo desenvolvido pela União Europeia na Task Force on Tax Planning Practices,
comandada pela Comissão Europeia visando controle de tax ruling emitidas para
proporcionar vantagens seletivas e direcionada a uma empresa ou grupo de empresas.
Neste contexto, questionou-se se a abordagem adotada pela Comissão Europeia na
apreciação dos casos investigados na Task Force representou avanço no combate às
práticas fiscais prejudiciais ao funcionamento do mercado interno. Assim, objetivou-se
avaliar o impacto das decisões mencionadas na dinâmica das regras fiscais comunitárias,
especificamente, no que diz respeito a concessão de auxílio de estado. Para materializar
o objetivo recorreu-se aos princípios da pesquisa aplicada, qualitativa e com objetivo
explicativo, viabilizado pela triangulação de dois instrumentos técnicos de pesquisa:
estudos de casos múltiplos e a pesquisa documental. O principal resultado verificado foi
que os Estados Membros têm utilizado as tax rulings para concessão de regime fiscal
benéfico e seletivo, uma vez que derrogam as regras fiscais gerais domésticas e concedem
benesses que não estão ao alcance dos demais contribuintes em situação comparável.
Destaca-se ainda a divergência constatada entre interpretação da Comissão Europeia e do
Tribunal Geral da União no exame das tax rulings emitidas. Em linhas gerais, considerase que o controle às tax rulings se faz necessário para proibir a discriminação tributária,
concretizar o eficaz combate às práticas fiscais prejudiciais e garantir o efetivo
cumprimento da fair share.
The adoption by the States of beneficial fiscal measures to maintain or capture tax bases in their territory has represented a real race to the bottom. Countless international actions have been adopted to effectively combat the phenomenon of tax competition. This dissertation studies the repressive work developed by the European Union in the Task Force on Tax Planning Practices commanded by the European Commission aiming at controlling tax ruling issued to provide selective advantages and aimed at a company or group of companies. In this context, it was question whether the approach adopted by the European Commission in the assessment of the cases investigated in the Task Force represented progress in the fight against tax practices harmful to the functioning of the internal market. Thus, the objective was to verify the impact of the decisions mentioned in the dynamics of the Community tax rules, specifically, with regard to the granting of state aid. To materialize the objective, the principles of applied, qualitative and explanatory research were used, made possible by the triangulation of two technical research instruments: multiple case studies and documentary research. The main result verified was that the Member States have been using tax rulings to grant a beneficial and selective tax regime, since they derogate from the general domestic tax rules and grant benefits that are not available to other taxpayers in a comparable situation. It is also worth to mention the divergence found between the interpretation of the European Commission and the General Court of the Union in the examination of the issued tax rulings. In general, it is considered that control over tax rulings is necessary to prohibit tax discrimination, to effectively combat harmful tax practices, and to ensure the observation of fair share.
The adoption by the States of beneficial fiscal measures to maintain or capture tax bases in their territory has represented a real race to the bottom. Countless international actions have been adopted to effectively combat the phenomenon of tax competition. This dissertation studies the repressive work developed by the European Union in the Task Force on Tax Planning Practices commanded by the European Commission aiming at controlling tax ruling issued to provide selective advantages and aimed at a company or group of companies. In this context, it was question whether the approach adopted by the European Commission in the assessment of the cases investigated in the Task Force represented progress in the fight against tax practices harmful to the functioning of the internal market. Thus, the objective was to verify the impact of the decisions mentioned in the dynamics of the Community tax rules, specifically, with regard to the granting of state aid. To materialize the objective, the principles of applied, qualitative and explanatory research were used, made possible by the triangulation of two technical research instruments: multiple case studies and documentary research. The main result verified was that the Member States have been using tax rulings to grant a beneficial and selective tax regime, since they derogate from the general domestic tax rules and grant benefits that are not available to other taxpayers in a comparable situation. It is also worth to mention the divergence found between the interpretation of the European Commission and the General Court of the Union in the examination of the issued tax rulings. In general, it is considered that control over tax rulings is necessary to prohibit tax discrimination, to effectively combat harmful tax practices, and to ensure the observation of fair share.
Descrição
Dissertação com vista à obtenção do grau de Mestre em Direito Internacional e Europeu
Palavras-chave
Decisões fiscais Auxílio de Estado Práticas fiscais prejudiciais Concorrência fiscal Impostos corporativos Tax ruling State aid Harmful tax practices Tax Competition Corporate taxation