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The undertaking concept: national level and European Union level – two cases 1 Dora Resende Alves 2 Márcia Costa Bento 3 Summary: Business globalization triggers the need of dynamic to adapt to international laws the internal laws of each state and to the new commercial realities and economic policies. Therefore, it is necessary to provide to investors, in the framework of the European Union, certain concepts in order to streamline the investment and understand the applicable legislation. Thus, in regard to the internal organisation of the European Union, constituted by different jurisdictions, the uncertainty of the definition of a concept may bring disadvantages in terms of interest of investment by third countries. 1 Presented in focus group of “Intensive Workshop on Global Affairs – Plural societies, democracy and power dynamics” in Faculdade de Letras da Universidade do Porto, 15th October 2015. 2 Master and PhD student in Law. Teacher and Researcher in Universidade Portucalense Infante D. Henrique. 3 Master in Law by Universidade Portucalense Infante D. Henrique and Researcher of Portucalense Law Institute. 1

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The undertaking concept: national level and European Union level

– two cases 1

Dora Resende Alves2

Márcia Costa Bento3

Summary: Business globalization triggers the need of dynamic to adapt to international laws the internal laws of each state and to the new commercial realities and economic policies.

Therefore, it is necessary to provide to investors, in the framework of the European Union, certain concepts in order to streamline the investment and understand the applicable legislation.

Thus, in regard to the internal organisation of the European Union, constituted by different jurisdictions, the uncertainty of the definition of a concept may bring disadvantages in terms of interest of investment by third countries.

Key-Words: European Union; undertaking; competition; permanent establishment; tax

law; European competition law.

Contents: Introduction; 1. Concept of undertaking: application of European

competition law; 2. Permanent establishment; Conclusion; Bibliographical references.

Introduction

The phenomenon of globalisation has led to many national enterprises to settle

in other Member states of the European Union or even in countries outside the Union.

The present study aims to give a contribution to the standardization of concepts

in the European Union, within the framework of competition, namely the concept of

1Presented in focus group of “Intensive Workshop on Global Affairs – Plural societies, democracy and power dynamics” in Faculdade de Letras da Universidade do Porto, 15th October 2015. 2 Master and PhD student in Law. Teacher and Researcher in Universidade Portucalense Infante D. Henrique. 3 Master in Law by Universidade Portucalense Infante D. Henrique and Researcher of Portucalense Law Institute.

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undertaking and also under tax law, with regard to the concept of permanent

establishment.

When a foreign undertaking is established in another state it can raise several

problems, such as: what is the undertaking concept to ensure the application of

competition law? What are the tax implications? Should an undertaking's income be

taxed in the country where it originated such income, or should it be taxed in the

country of the head office or where effective direction of the undertaking stays?

The study of these questions has an unusual relevance at the moment, taking into

account the financial crisis that shakes member states of the European Union, especially

those that are subject to external financial assistance.

The context of globalisation enhances competition between large economic

spaces, and bearing in mind that the European Union is something unique, constituted

by different member states with different legal systems, this may trigger disadvantages

in terms of interest for investment by third countries. If the European Union does not

overcome the various obstacles that hamper the functioning of the internal market as an

area without borders, it can, overall, loose competitiveness in the face of other economic

powers, such as the North American and Asian.

1. Concept of undertaking: for the purposes of the application of EU

competition law

There are difficulties in defining the concept of european undertaking because

the primary source of european law, the Treaty of Rome, does not define it, despite the

frequent use of the word in its text4. However, it is a community law concept, so it

cannot be found in internal law5.

The reason whereby the concept has to be defined by Community law, results

from the following reason: if it were possible to fill such a concept with the national law

of each member state, taking into account the different legal systems, it would create

concepts fully distinct.

The concept of an undertaking for the purposes of the application of competition

law in the European Union is interpreted in functional terms, very broadly; is an

4 ALVES, José Manuel Caseiro. Lições de Direito Comunitário da Concorrência, 1989, cit., p. 22.

5 In fact, in the Portuguese legal system, the concept of undertaking is not an easy concept to delineate. For the

competition, see the article 3 of portuguese law No. 19/2012 of 8 May.

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European notion and not national, covering all commercial activities and those that can

be an object of exchange6. According to settled a case-law since the decade of 90, “o

conceito de empresa abrange qualquer entidade que exerça uma actividade económica,

independentemente do seu estatuto jurídico e do modo de financiamento e qualquer

actividade consistente na oferta de bens ou serviços num determinado mercado

constitui uma actividade económica”7.

Says the Court of Justice in case Schindler Holding that “[o]s autores dos

Tratados escolheram utilizar o conceito de empresa para designar o autor de uma

violação do direito da concorrência, suscetível de ser sancionado em aplicação dos

[…] atuais artigos 101.° TFUE e 102.° TFUE, e não o conceito de sociedade ou de

pessoa coletiva, utilizado no [...], atual artigo 54.° TFUE. [...] O conceito de empresa

foi precisado pelo juiz da União e designa uma unidade económica, mesmo que, do

ponto de vista jurídico, essa unidade económica seja constituída por várias pessoas

singulares ou coletivas”8.

The originating Community law enshrined the principle of neutrality, not

interfering in the system of property ownership of member states, and the rules of

competition are due to the action of States without distinguishing private and public

companies9. Not to make any distinction as to their inclusion in the competitive market.

In Union competition law, the concept of undertaking arises, wither than the idea

of mercantile company. The undertaking is composed of a unitary organization of

personal, tangible and intangible elements, connected to a legally autonomous subject,

pursuing a lasting determined and economical10, combining legal and economic criteria

6 MONCADA, Luís S. Cabral de. Direito Económico. 5.ª ed.,2007, p. 498 and ARAUJO, M. “Sujetos responsables y

procedimiento sancionador”, Cuestiones actuales del procedimiento sancionador en derecho de la competencia ,

2013, p. 233.7 Commission Communication to report on competition in professional services, COM (2004) 83 final 09.02.2004, p.

19 and COSTAS COMESAÑA, J., “Notas sobre el âmbito de aplicación del concepto de unidade económica el

Derecho de la Competencia”, Cuestiones actuales del procedimiento sancionador en derecho de la competencia,

2013, p. 217.8 Judgments of the Court Justice, 18th July 2013, Schindler Holding Ltd, case C-501/11 P, § 102 and 103; and 10

September 2009, Akzo Nobel NV, case C-97/08 P, § 54 and 55.9 As the Community competition rules (articles 101 to 109, especially 107 to 109 governing aid granted by States).10 In the TJCE, Acórdão de 13 de Julho de 1962, Mannesmann AG / Haute Autorité, Proc. 19/61, Colect. 1962, Vol.

VIII, pp. 679-715: “entidades económicas constituídas cada uma por uma organização unitária de elementos

pessoais, materiais e incorpóreos que prossegue, de forma duradoura, um objectivo económico determinado,

organização esta que pode concorrer para a prática de uma das infracções previstas” in the (then) article 81º of the

EC Treaty.

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requiring legal personality. The Commission has highlighted that the concept of

undertaking is not intertwined with the legal personality and that the concept covers all

entities engaged in economic activities11: does not required a lucrative scope and is

indifferent to legal form. That is, it is considered undertaking any economic unit12,

equipped with separate legal personality or not, since able to define independently their

business strategy.

It´s then irrelevant the legal status of the undertaking, not being necessary, the

existence of legal personality13, being a public14 or private body, single or social15, since

it will be participating in the economic life, it is susceptible to act on competition and,

essentially, it has decision-making autonomy. The legal status of the undertaking

includes individuals, companies, associations, professional orders and unions. However,

there is no doubt, that it will be necessary to find a vehicle with legal personality for the

applicability of many regulations, as is the case: decisions of the Commission in

investigative matters, shall require a person, physical or collective, for to make

operational application of a fine, for example. However, the fact that we have to find an

 11 Commission Decision 23th April 1986 (polypropylene), (86/398/CEE), JOCE L 230 18th August 1986, pp. 31 to

33, and the PVC Decision Committee of December 21, 1988 (89/190/EEC), OJ L 74 17th March 1989, p. 14: "The

subject of the EC competition rules are undertakings, concept that cannot be confused with the legal personality for

the purposes of national law".12 More independence, for example, as cited in the ECJ judgment 10th December 2006, Confederación Española de

Estaciones de Servicio/Industrialists of Compañía Española de Petróleos, s.a. (CEPSA), case C-217/05 in CALVO

CARAVACA, a.-l., CANEDO ARRILLAGA, m. p., "escogidos de Derecho europeo anti-trust Cases," vol. 56/1,

enero-junio, 2008, p. 278.13 Although it will raise the question of identifying a legal subject, addressed, in particular of decisions and for the

purpose of implementing these. See Commission Decision PVC cit., p. 15: "it is always necessary to identify, for the

purpose of execution of the decision, an entity possessing legal personality", and TJCE, Acórdão de 18 de Outubro de

1989, Orkem / Comissão, Proc. 374/87, Colect. 1989-9, pp. 3283-3354: "the notion of Community undertaking,

within the meaning of Community law, comprises two elements, namely economic activity carried out by an entity

and the connection of this economic activity to a legal entity, subject to law and obligations".14 PITA, M. A., “As empresas públicas e o direito comunitário da concorrência”, Revista de Direito e de Estudos

Sociais, Ano XXIX, 1987, p. 564. 15 The concept aims to both natural or press conferences. AIOP Beyrard decision the Commission 2nd December

1975 (76/29/EEC), OJ L 6th January 13, 1976, p. 8, and in the decision of the Commission UNITEL RAI May 26th,

1978 (78/516/EEC), OJ L 157 June 15th, 1978, p. 39. There is no doubt, for example, that cooperative societies are

undertakings for the purposes of competition law, (COSTAS COMESAÑA, J., “O regime fiscal das cooperativas

como auxílio público que falseia a concorrência no mercado interno. Comentário ao acórdão do tribunal de justiça de

8 de Setembro de 2011”, Jurisprudência Cooperativa Comentada, 2012, p. 107).

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entity with legal personality connected with the undertaking to achieve certain decisions

does not invalidate the concept of undertaking recognition in the broader sense.

Anyway, the notion of undertaking, for Community competition law, is very

broad and almost neutral regarding the legal form of the company16. If we use national

criteria, by the law of each member state, that would give as many interpretation of the

Treaty as state members. Thus, the criterion has to be found in its own right of the

European Union.

Community legislation comes perfecting the application of concept, through

jurisprudence17, even considering the size of the undertaking18.

2. Permanent establishment

2.1. Origin of the concept

The concept of permanent establishment has shown a remarkable resistance over

time and is one of the key concepts of complex international tax law19. Historically, the

concept of permanent establishment emerged for the first time in Prussia, in the

Industrial Code of 1845 and was later used in the first double taxation agreements

concluded in the 19th century.

This mechanism was created to "fight" realities that began to worry the Nations,

as for example, the international double taxation. Since, then, international trade began

to develop, through cross-border sales of manufactured products, implying a fixed

presence in foreign countries in order to develop some activities.

This reality has given rise to the following question: is the tax revenue country

of it, or the State company headquarters? This issue was to the discretion of the State

with the income source. Often, that would have taxed in the country of origin and also

in the undertaking headquarters the same income.

16TG, Acórdão de 26 de Outubro de 2010, Conseil national de l’Ordre des pharmaciens (CNOP) e o. / Comissão

Europeia, Proc. T-23/09. And very far from the classical concept of mercantile undertaking (ALVES, J. M. C., Lições

de direito comunitário da concorrência, cit., pp. 23-24).17 SILVA, Miguel Moura e, Direito da Concorrência – uma introdução jurisprudencial, 2008, cit., p. 230.

18 European Charter for small enterprises, see EU General report 2000 No. 258 Recommendation 2003/361/EC of

May 6, 2003 Committee concerning the definition of micro, small and medium-sized enterprises, notified under

document number C(2003) 1422, OJ C 124 of 20.05.2003, pp. 36 to 41.19 In this sense see XAVIER, Alberto. Direito Tributário Internacional, 2007, pp. 306 a 307.

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Accordingly, the League of Nations commissioned a group of experts in tax law

to develop an instrument that could avoid double taxation. The Group of experts has

reached a result: the permanent establishment.

This concept was enshrined in tax model of 1927 Convention, being later

adopted by the Model Tax Convention on income and on capital of the Organization for

Economic cooperation and development, MC OECD, in 1963 and along its several

revisions.

Thus, the concept of permanent establishment, emerges as a mechanism to

control the “situações em que não haja coincidência entre o país onde tem origem um determinado rendimento e aquele onde tem sede ou direcção efectiva a sociedade que é seu titular”20.

Over time various characteristics were attributed to the concept of permanent

establishment, such as the “estabelecimentos reais, originados pela existência de instalações físicas no país, aos estabelecimentos pessoais, originados pela presença no país de pessoas que mantêm uma relação especial (de representação, agência ou equivalente)”21.

Therefore, this concept works as a guide, helping businesses and tax authorities.

Businesses begin to know if they have a permanent establishment in a foreign country

and, if not, continue their incomes to be taxed in the country of the head office.

2.2. Analysis of the concept

The concept of permanent establishment is “directamente ligado com o princípio da tributação na fonte pois permite tributar rendimentos de não residentes, que possuam uma base organizativa estável em território português, sem preencher no entanto os testes de residência (sede ou direcção efectiva)”22, that is, it was defined as a specific criteria to consider in the business organization, in addition to the headquarters and effective direction23.20 SANCHES, Saldanha. Manual de Direito Fiscal, 2ª ed., 2001, cit., pp. 253 to 254.21 TEIXEIRA, Manuela. A Determinação do Lucro Tributável dos Estabelecimentos Estáveis de Não Residentes ,

2007, cit., p. 22. Following the distinction made by XAVIER, Alberto. Direito Tributário Internacional, 2007. 22 TEIXEIRA, Glória. Manual de Direito Fiscal, 2008, cit., p.79.23 “A direcção efectiva é uma qualquer estrutura organizativa que real e independentemente daquilo que foi

estatutariamente prescrito, constitui o centro de onde irradia a sua actividade”. SANCHES, Saldanha, Manual de

Direito Fiscal, 2001, cit., pp 253 to 254.

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This figure is thus a legal “tipificação fiscal para situações que se foram tornando cada vez mais frequentes nas relações económicas internacionais, de exercício de actividades por uma empresa que tem a sua sede num determinado país num outro país, sem aí proceder à constituição jurídica de uma sociedade”24.

In the Portuguese legal order the codes indicate the income tax of taxpayers who

are required to pay the tax, if they have residence, head office or effective direction in

Portuguese territory.

However, in addition to the listed entities which may qualify as tax taxpayer,

although not completing all legal requirements necessary for its “existência jurídica ou para a prática dos seus fins ou actividades”25, as resident taxpayers but

without legal personality, as the “heranças jacentes, sociedades irregulares ou declaradas inválidas”26 and the permanent establishments.

Furthermore, can a resident entity own a permanent establishment located in

your country of origin?

According to Portuguese law27, this can actually happen, because another

interpretation would violate the constitutional principle of equality.

2.2.1. A permanent establishment and international tax policy

24 SANCHES, Saldanha. Manual de Direito Fiscal, cit., p.256.25 TEIXEIRA, Glória. Manual de Direito Fiscal, cit., p. 78. 26Ibidem, p. 78, and http://www.portaldaempresa.pt/CVE/pt/Geral/faqs/impostos_contribuicoes/IRC/#{05C66E40-

EE63-438A-82F7- 8C1BB1200646} . 27 Acórdão do Supremo Tribunal Administrativo, Processo: 0669/08, de 07-01-2009, cit., p. 10. This judgment is

intended to use the concept of permanent establishment at regional level. In Madeira there is a Decree Legislative

Regional No. 2/2001/M of 20 February, where it provides for the application of a reduced rate of corporation tax, to

benefit the taxpayers without seat or effective direction in this region, but who have a permanent establishment,

regardless of their seat or effective direction be abroad or in the area of national territory outside the autonomous

region of Madeira. The State appealed to the Supreme Administrative Court the Supreme interpreted article 13 of law

No. 13/98 and stated that “deste artigo não se pode retirar a conclusão de que a redução de IRC, no que concerne às

entidades que apenas possuam “estabelecimento estável” nas Regiões Autónomas, apenas se aplique a residentes no

estrangeiro”… “não se vislumbra, qualquer razão que possa levar a que empresas com sede e direcção efectiva fora

da Região Autónoma da Madeira que nela tenham instalações idênticas qualificáveis como «estabelecimento

estável», à face do artigo 5.º CIRC, e que desenvolvam a mesma actividade, possam beneficiar de taxas de IRC

diferentes pelo facto de a sede ou direcção efectiva se situar no território nacional ou no estrangeiro ” Also in this

respect the judgment of the STA, process: 0668/08, 21-01-2009.

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Under conventional law, the criteria used to define this concept are those

mentioned in OECD MC for double taxation on income and capital, in its article 5.

The OECD28 sets the permanent establishment as a facility29 used by a

undertaking with fixed or permanent nature, provided that fixed facility belongs to a

firm or a professional with headquarters or domicile abroad. And by way of example

mentioned which the facilities which constitute a permanent establishment30.

As for the requirement of permanence, the OECD MC, considers some

installations as permanent establishment from the moment they remain for more than 12

months in a State. In practice, is not always easy to determine that a facility meets the

requirements of a permanent establishment.

In short, the existence of a permanent establishment presupposes the cumulative

check of three requirements: existence of a location through which the activity is carried

out; location in another State; and maintenance with a degree of permanence.

2.2.2. The permanent establishment in the Portuguese legal system

As results of the Portuguese Constitution, “o sistema fiscal português visa a

satisfação das necessidades financeiras do Estado e outras entidades públicas e uma

repartição justa dos rendimentos e da riqueza”31.

The Portuguese legislature adopted a concept of permanent establishment,

provided for in articles 18.º, 2, of the CIRS and 5.º of the CIRC, more comprehensive

than the provisions of OECD MC and also joined conventions with different aspects of

national law.

Portugal raised several reservations to article 5 of the OECD MC. For example,

under the construction, to be considered a permanent establishment, there must be a

place of: construction, shipyard, or Assembly, with a minimum stay of 6 months.

28 According to the OECD MC and with author Manuel Freitas Pereira“ a tributação compete, em regra, ao

Estado da residência (…) Noutros casos, porém, o Estado da fonte ou origem dos rendimentos pode igualmente

tributar” FREITAS PEREIRA, Manuel. Fiscalidade, 2005 cit., p. 217.29 The term "facility" includes any location, material or installation used in the exercise of the activity. Is irrelevant to

the concept if the undertaking owns the facility, and even the undertaking located on the premises of another

undertaking.30 The OECD MC deletes the concept of permanent establishment: facilities that serve only for storage or distribution

of goods or for the maintenance of stocks, which are intended to be used by another undertaking and also the fixed

installations that serve only for advertising, information, scientific research, and other activities with auxiliary nature,

in accordance with paragraph 4 of article 5 of the MC.31 In paragraph 1 of article 103 of the Portuguese Constitution.

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In this sense, there are many companies that solicit opinions on the general

direction of taxes to determine whether or not, they constitute a permanent

establishment32.

2.3. The impact of e-commerce: challenge to the concept of permanent

establishment?

The definition of the concept of permanent establishment is increasingly

complex, because the traditional way of developing an economic activity outside the

country of origin is changing. Therefore, the “presença física e a afectação de uma

estrutura material e humana mínima, vai sendo substituída pela facilidade de

realização de operações desmaterializadas e sem localização precisa”33.

Some authors claim, as the case of Rita Pires34, that physicality is of the most

important feature to determine the existence of a permanent establishment, in any

activity, or with any duration. If there is something physical, then the taxation at source

ceases to exist. On the other hand, the author Garcia Prats35 argues that the realization of

a business activity is the key element.

A major challenge that the concept of permanent establishment faces currently is

e-commerce. The e-commerce is a new mechanism for the conclusion of contracts and

is increasingly used with numerous advantages. However, it creates several issues

“marcados pela desarticulação entre a realidade tangível/ física/ real corpórea e a

realidade intangível/ digital/ virtual/ incorpórea do universo eletrónico”36.

We can say, that there are two completely different realities, on one side is the

matter of physicality, the traditional version featuring the concept of permanent

establishment, on the other side the trade where there is no physicality, which operates

through a digital world.

32 In this respect, the opinion n° 91/91 fiscal Studies Center 7/30/1991, in which a non-resident undertaking has

concluded a contract for the execution of a work in Portugal, with a undertaking which is a resident in Japan.33 TEIXEIRA, Manuela Duro. A determinação do Lucro Tributável dos Estabelecimentos Estáveis de Não

Residentes, 2007, cit., p. 2. 34 PIRES, Rita. Tributação Internacional do rendimento empresarial gerado através do comércio electrónico , 2011,

cit., p. 252.35 PRATS, García. El establecimiento permanente: análisis jurídico-tributario internacional de la imposición

societaria, 1996, cit., p. 124.36 PIRES, Rita. Tributação Internacional do rendimento empresarial gerado através do comércio electrónico, cit., p.257.

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To adapt the concept of permanent establishment to e-commerce, you have to

rely in the existence of equipment such as computers37, furniture, a direction, an office,

a factory, etc.

Portugal and Spain believe that “se uma empresa realiza transações comerciais

num dado Estado através de um website localizado nesse Estado, tal pode, em dadas

circunstâncias, consubstanciar a existência de um estabelecimento estável nesse

Estado”38. Equally the OECD believes that the e-commerce does not require physical

presence in a territory to carry out its activity.

Conclusion

With this study it was intended to define two concepts: the concept of

undertaking and the concept of permanent establishment.

We conclude that the concept of undertaking must be set within the scope of EU

law. If we used national criteria, it would leave the application of the Treaty to the

discretion of each member state, consequently it would put into question the

harmonization of European Union law.

Therefore, until now, despite various efforts by the European Union, through the

Union legislation and also with the aid of the case-law of the Court, there have been

improvements in the application of the concept of an undertaking, but, still, there is no

definition.

As for the concept of permanent establishment, there is a mechanism of

international tax law that aims to eliminate or mitigate double taxation.

We conclude that, in such concepts, must be undertaken efforts towards

improving its application, definition and also to adapt to new realities, because although

they constitute distinct concepts they also complement each other and work for a better

development of the economy, not only at European Union level, but also the world,

whereby, should be object of our attention.

Bibliographical references

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37 In this sense, Ana Barros e José Carlos Lopes. O conceito de Estabelecimento Estável e a dupla tributação internacional, p. 12.38 Ibidem.

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CAMPOS, Manuel Fontaine. “Os direitos de transmissão dos jogos de futebol face ao direito da concorrência”, Liber Amicorum em Homenagem ao Prof. Doutor João Mota de Campos. Coimbra Editora, 2013, pp. 557-581. ISBN 978-972-32-2116-9.

CORDEIRO, António Menezes. “Defesa da concorrência e direitos fundamentais das empresas: responsabilização da Autoridade da Concorrência por danos ocasionados em actuações de inspecção”, Revista O Direito, Livraria Almedina, Coimbra, Ano 136.º, I, 2004, pp. 43-76. ISBN 972-40-2406-7.

Convenção Modelo da OCDE, disponível em: http://info.portaldasfinancas.gov.pt/NR/rdonlyres/479C17F1-84B8-45F8-8056-73B300425BAD/0/CDT_Modelo_OCDE.pdf.

CORREIA, Ferrer. Lições de Direito Comercial. Coimbra: Edição policopiada, 1973.

CORREIA, José Manuel Sérvulo; MEDEIROS, Rui; FREITAS, Tiago Fidalgo de; LANCEIRO, Rui Tavares. Direito da Concorrência e Ordens Profissionais. Coimbra: Coimbra Editora, 2010. ISBN 978-972-32-1786-5.

CORREIA, Luís Brito. Direito Comercial. 1º Vol. Lisboa: Associação Académica, 1987.

COSTAS COMESAÑA, Julio. “Notas sobre el âmbito de aplicación del concepto de unidade económica el Derecho de la Competencia”, Cuestiones actuales del procedimiento sancionador en derecho de la competencia. Thomson Reuters, 2013, pp. 217-229. ISBN 978-84-470-4625-6.

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________________________. “O regime fiscal das cooperativas como auxílio público que falseia a concorrência no mercado interno. Comentário ao acórdão do tribunal de justiça de 8 de setembro de 2011”, Jurisprudência Cooperativa Comentada. Imprensa Nacional da Casa da Moeda, 2012, pp. 107-122.

FREITAS PEREIRA, Manuel. Fiscalidade. Coimbra: Almedina, 2005.

Imposto sobre o Rendimento das Pessoas Coletivas – Notas e Comentários, disponível em: https://sites.google.com/a/pttax.net/irc/05-circ/determinacao-da-materia-coletavel/artigo-005.

Interpretation and application of article 5 (permanent establishment) of the OECD model tax convention, disponível em: http://www.oecd.org/dataoecd/23/7/48836726.pdf .

MARTINEZ, Soares. Direito Fiscal. 7ªed. Coimbra: Almedina, 1993.

MESQUITA, Margarida. As convenções sobre dupla tributação, Cadernos de Ciência e Técnica Fiscal, n.º 179, 1998.

Model Tax Convention on Income ando n Capital, 15 de July de 2005, Organisation for Economic Co-operation and Development Comittee on Fiscal Affairs.

MONCADA, Luís S. Cabral de, Direito Económico. 5.ª ed. Coimbra: Coimbra Editora, 2007. ISBN 978-972-32-1471-0.

NABAIS, Casalta. Direito Fiscal. 5ªed. Coimbra: Almedina, 2009. ISBN 978-972-40-3800-1.

PITA, Manuel António, “As empresas públicas e o direito comunitário da concorrência”, Revista de Direito e de Estudos Sociais, Livraria Almedina, Coimbra, Ano XXIX, Outubro-Dezembro 1987, pp. 559-589. ISSN 0870-3965.

PIRES, Rita. Tributação Internacional do Rendimento Empresarial gerado através do comércio electrónico. Coimbra: Almedina, 2011.

PRATS, Garcia. El establecimento permanente: análisis jurídico-tributario internacional de la imposición societária. Madrid: Tecnos, 1996.

SANCHES, Saldanha. Manual de Direito Fiscal. 2ª ed. Coimbra: Coimbra Editora, 2001.

SANCHES, Saldanha. “Política Tributária e Investimento Estrangeiro: Alguns Aspectos da Tributação de Não-Residentes”, in Revista Fisco, 1991, nº 30, disponível através de: http://www.saldanhasanches.pt/pdf-3/1991,20-Fisco,2030,-2011-17.pdf.

SOUSA DA CÂMARA, Francisco. Sucursais e Subsdiárias-Discriminações e Situações Triangulares, disponível em: http://www.mlgts.pt/xms/files/Publicacoes/Artigos/226.pdf .

TEIXEIRA, Glória. Manual de Direito Fiscal, Coimbra: Almedina, 2008.

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TEIXEIRA, Manuela. A determinação do Lucro Tributável dos Estabelecimentos Estáveis de Não Residentes. Coimbra: Almedina, 2007. ISBN 978-972-40-3171-2.

XAVIER, Alberto. Direito Tributário Internacional, Coimbra: Almedina, 2007.

Case-law

TJCE, Acórdão de 13 de Julho de 1962, Mannesmann AG / Haute Autorité, Proc. 19/61, Colect.

1962, Vol. VIII, pp. 679-715.

TJCE, Acórdão de 21 de Março de 1974, BRT / SABAM et Fonior, Proc. 127/73, Colect. 1974,

pp. 313-328.

TJCE, Acórdão de 12 de Julho de 1984, Hydrotherm / Compact, Proc. 170/83, Colect. 1984-7,

pp. 2999-3031.

TJCE, Acórdão de 18 de Outubro de 1989, Orkem / Comissão, Proc. 374/87, Colect. 1989-9,

pp. 3283-3354.

TPICE, Acórdão de 10 de Março de 1992, Shell / Comissão, Proc. T-11/89, Colect. 1992-3/II,

II 757-II-906.

Acórdão do Supremo Tribunal Administrativo, Processo: 0669/08, de 07-01-2009.

TG, Acórdão de 26 de Outubro de 2010, Conseil national de l’Ordre des pharmaciens (CNOP)

e o. / Comissão Europeia, Proc. T-23/09.

Documentation

Commission Decision of 26 May 1978 (78/516/CEE), JOCE L 157 of 15 June 1978, p. 39-41.

Commission Decision of 23 April 1986 (polypropylene), (86/398/CEE), JOCE L 230 of 18

August 1986, p. 1-37.

Opinion No. 91/91 of the Tax Studies Centre of 30 July 1991.

Commission Recommendation of 6 May 2003 concerning the definition of micro, small and

medium-sized enterprises (notified under document number C (2003) 1422), and the relevant

text for the purposes of the European economic area, JOCE L 124 of 20.05.2003, pp. 36-41.

Commission Communication to report on competition in professional services, COM (2004) 83

09.02.2004 final.

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Commission Decision of 24 June 2004 relating to a proceeding pursuant to Article 81 of the EC

Treaty concerning case COMP/A.38549 — Belgian Architects' Association (notified under

document number C(2004) 2180), JOUE L 4 of 06.01.2005, pp. 10-11.

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