Cooperação administrativa no dominio da fiscalidade
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
O Decreto-Lei n.º 61/2013, de 10 de Maio tem por objeto a transposição para o ordenamento jurídico nacional da Diretiva n.º 2011/16/UE, do Conselho, de 15 de Fevereiro de 2011, relativa à cooperação administrativa no domínio da fiscalidade.
A Diretiva n.º 2011/16/UE, acima identificada, baseia-se nos resultados da Diretiva n.º 77/799/CEE, supra referida, mas estabelece regras mais claras e mais desenvolvidas para reger a cooperação administrativa entre Estados-Membros, e fornece instrumentos suscetíveis de garantir uma atuação mais eficaz contra os fenómenos da evasão e fraude fiscais no contexto internacional evitando, assim, perdas significativas de receitas fiscais.
Os novos elementos incorporados nesta diretiva são, entre outros: (i) a extensão substancial do âmbito da cooperação administrativa em matéria de...
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