+Artigo 5.o Fraudes e abusos
---+Article 5 1.
---+Article 5 2.

Artigo 5.o Fraudes e abusos

Artigo 5.o

Fraudes e abusos

1.  A presente directiva não impede a aplicação das disposições internas ou baseadas em acordos necessárias para evitar fraudes e abusos.

2.  Os Estados-Membros podem retirar o benefício da aplicação da presente directiva, ou recusar-se a aplicá-la, no caso de operações que tenham por principal motivo, ou que se contem entre os seus motivos principais, a fraude fiscal, a evasão fiscal ou práticas abusivas.

1. Visão geral

,
Article 5 1.
This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.
Article 5 2.
Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax evasion, tax avoidance or abuse, withdraw the benefits of this Directive or refuse to apply this Directive.

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos

3. Normas relacionadas

Normas
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