Planejamento fiscal, evasão fiscal, elisão fiscal: o fiscalista no seu labirinto

Abstract

On the basis of the Portuguese law, this article looks for tracing the borders between tax planning (allowed tax management), tax evasion (a concept linked to delictual tax behaviors) and illegitimate tax avoidance (a concept linked to an illegitimate behavior which is not punished with criminal or administrative sanctions). For this purpose a distinction is made between (internal and international) taxpayers’ tax planning and the state tax planning. One of the forms of the state tax planning is the fight against the aggressive tax planning, a form of control a posteriori of the tax avoidance. The article finishes with a critical analysis of the Portuguese law concerning the aggressive tax planning.