Proporcionalidade e Tributação Direta no Direito Comunitário Europeu

Abstract

Since the Leur Bloem Case, which concerned the application of restrictive measures to grant tax benefits justified by abuse prevention, the European Union Court of Justice has settled the paradigm of the proportionality exam for direct taxation. Considering that the European Community Treaty provides an extension of the movement of capital and payments freedom to third countries, which may improve investment flows between European countries and the rest of the world, the article gives evidence of possibility to argue proportionality in the presence of any discrimination of payments directed to or originated from Brazil.