Author(s) Diogo Afonso Pereira
Advisor(s) Joaquim Freitas Rocha
Synopsis The present Master thesis has as main purpose the analysis of the tax law current paradigm, essentially taking into account the recent and innovative technological evolution in the field of service delivery through the digital system. The emergent use of open networks has a crucial role in the increase utilization of the electronic trade. During the last years in Portugal, cases of social injustice, mainly due to the financial crisis and to the development of technological mechanisms, have increased dramatically. These mechanisms, which highly contribute to the development of favorable spaces for tax fraud, will be further analyzed. In Portugal, the online gambling industry, despite knowing of its existence and capital flow that has been experiencing, and adopting the recommendations of the European Union and the initiatives of some Member States, only in the April 29th, 2015, was approved its regulatory framework. As observable throughout this thesis, the changes and legislative advances applied to the online gambling sector, aims to adapt our legal framework to this new reality. Our study will include the analysis of the trichotomy European Union Law, Public Administration and Consumer, or in other words, European case law, suitability of the national policy for the gambling industry and consumer protection within this activity.
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