Impostos de saída: fundamento e limites | 2013

Author(s) Diana Isabel Fernandes da Silva
Advisor(s) João Sérgio Ribeiro
Year 2013

Synopsis The main purpose of this study is to analyse the existence of legal limits to the regulation of exit taxes. The objective is to determine if exit taxes extravasate the juridical principles and consequently, if modifications should be introduced in order to compatibilize them with Portuguese, European and International law. The investigation methodology imposes the division of this analysis in two parts In the first part, we will study the general characteristics, specifically the notion, classification according to the types introduced by the doctrine and the Portuguese juridical regime of exit taxes so as to determine the reason to the creation and the juridical nature of exit taxes. However, the elements studied in the first part will raise questions of compatibility with Constitutional, European Union and International law. So, at the end, we will need to confront the conclusions related to exit taxes with the principles extracted from the Portuguese Constitution, European Union jurisprudence and International Conventions so that we can conclude if exit taxes are in conformity with these laws.

See more here.