Volumes 3&4 – 2011/12 – Human Resources and Internationalization Issue (RHI5)

A Problemática do Conceito do Abuso no Âmbito da Fiscalidade Directa Europeia

Rodrigo Maria de Azevedo Soares Cordeiro da Silveira1

1 ISCET – High Institute of Business and Tourism Sciences, Porto, Portugal

To cite this text:

Cordeiro, R. M. A. S. (2012), A Problemática do Conceito do Abuso no Âmbito da Fiscalidade Directa Europeia, Percursos & Ideias, Vol. 3&4, pp. 59-78.

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The problematic in the concept of abuse in European Law regards the interpretation and delimitation of rights, principles and freedoms contemplated in the European Treaty. This delimitation will mark the border where the claims for such rights, despite of being formally in harmony with the European Treaty, will not be attended. And it is easy to understand the extreme importance of the consolidation and standardization of this concept for direct taxation. That regards with the obvious necessity for legal and economic certainty for the European economic agents as well for the European Countries. It is fundamental for the economic agents to be secure that its practices are under the limits of the European Law rights and basic freedoms. It is also vital for the European Countries to be assured that its taxes regulations (namely, the anti-abuse ones) do not break the European Law, confirming its right of taxation.


Abuse, European law, European countries, Economic agents, Anti-abuse regulation, Right of taxation.