O intercâmbio comunitário de informação tributária: nova disciplina normativa e estado actual da prática administrativa nos Estados-Membros. Uma proposta de enquadramento constitucional

Abstract

This doctoral thesis contends that the Community exchange of tax information is an unquestionable means to reach important aims concerning not only the Community itself but also the Member States. We identify and describe the administrative cooperation and mutual assistance mechanisms, individualizing in them the exchange of information, and we reflect about the reasons contributing to the modest performance of this tax tool, with the aim of serving as a contribution to the improvement of its achievement, not only in the way it has been performed till now, but also for the searching of new informant horizons. Finally we contend that the duties of administrative cooperation and mutual assistance in general and of exchange of tax information in particular have a recognized or "constitutional" framework in the principle of loyal or sincere cooperation of Article 4, paragraph 3, of TEU, which clearly establishes that principle as a general principle of the Union law. And although a change in its regime has not been registered, we highlight that formally and for the first time, the wording of that article shows clearly that it does not bind only Member States in relation to the Union, but also the Union towards Member States and the Member States among themselves, concluding that the duties of administrative cooperation and mutual assistance in general, and of exchange of tax information in particular, have a recognized or “constitutional” framework in the principle of loyal or sincere cooperation, through the requests for positive collaborative behaviours which result from its implementation in national law.