Regime Fiscal das Reorganizações Internacionais e no Âmbito da União Europeia

Abstract

This article analyses corporate reorganizations, both executed in the realm of the European Union and international ones, grounded on its classification and regulation by Directive 2009/133/CE, the so called “Reorganization Directive”, which main scope is to ensure the fiscal neutrality of corporate reorganizations within the European Union. First it proceeds to a general classification based on its objects and its transnational features (intraeuropean and international). The reorganizations of corporations are analyzed under the perspective of the capital and investment flow (inbound and outbound) and they are differentiated whether they take place in the realm of the European Union or beyond it as well. After a general approach of the European reorganizations under different perspectives, three classes of them are differentiated and separately analyzed according to its objects: first grade assets, second grade assets and subjects (legal entities).