{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,17]],"date-time":"2025-11-17T13:09:37Z","timestamp":1763384977299,"version":"3.45.0"},"reference-count":0,"publisher":"Editora e Distribuidora Educacional","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["RevJur"],"abstract":"<jats:p>O crit\u00e9rio da resid\u00eancia determina que a tributa\u00e7\u00e3o do rendimento dever\u00e1 ser levado a cabo, independentemente do local da fonte de tal rendimento. A condi\u00e7\u00e3o de residente sup\u00f5e a presen\u00e7a (real ou presumida) no territ\u00f3rio de um determinado local. Os Estados, com vista \u00e0 legitima\u00e7\u00e3o da tributa\u00e7\u00e3o, com base no crit\u00e9rio da resid\u00eancia, costumam se basear no fato de que os contribuintes dever\u00e3o contribuir para a obten\u00e7\u00e3o de receitas, por parte do Estado, no qual s\u00e3o considerados residentes, o que se verifica em virtude de uma conex\u00e3o de natureza pessoal. O crit\u00e9rio da resid\u00eancia se materializa em uma tributa\u00e7\u00e3o universal ou ilimitada, j\u00e1 que o Estado da resid\u00eancia tem o direito de tributar os rendimentos obtidos pelos seus residentes, independentemente do local de onde sejam origin\u00e1rios. Ora, a tributa\u00e7\u00e3o de acordo com o crit\u00e9rio da resid\u00eancia \u00e9 uma constru\u00e7\u00e3o, que permite tributar o rendimento dos contribuintes considerados residentes em determinada jurisdi\u00e7\u00e3o, independentemente do local da sua obten\u00e7\u00e3o. Todavia, quer o direito fiscal da Uni\u00e3o Europeia (atrav\u00e9s de diretivas), quer as Conven\u00e7\u00f5es de Dupla Tributa\u00e7\u00e3o, remetem a defini\u00e7\u00e3o de residente para os diferentes ordenamentos jur\u00eddicos, n\u00e3o existindo assim um conceito de residente autonomamente considerado. O problema \u00e9 que, n\u00e3o sendo uniformes os crit\u00e9rios utilizados para determinar a resid\u00eancia, \u00e9 poss\u00edvel que um contribuinte seja considerado residente em mais de um Estado, o que se traduz em um conflito positivo de resid\u00eancia.\u00a0Palavras-chave: Direito Fiscal da Uni\u00e3o Europeia. Conven\u00e7\u00f5es de Dupla Tributa\u00e7\u00e3o. Conflito Positivo de Resid\u00eancia.AbstractThe residence criterion determines that income taxation must be carried out irrespective of the place of source of such income. The resident status assumes the presence (real or presumed) in a certain territory. The States, with a view to legitimizing taxation on the basis of the criterion of residence, usually base it on the fact that taxpayers are expected to contribute towards obtaining income from the State in which they are considered residents, which is due to a connection of a personal nature. The residence criterion brings a universal or unlimited taxation, since the State of residence has the right to tax the income obtained by its residents, irrespective of the place of origin. However, taxation according to the residence criterion is a construction which allows taxation of taxpayers\u2019 income who are resident in a particular jurisdiction, irrespective of the place where they are obtained. But, both the European Union tax law (through directives) and the Double Taxation Conventions refer to the domestic definition of resident of different legal systems, so, there is no autonomous concept of resident. The problem is that, since the criteria used to determine residence are not uniform, it is possible for a taxpayer to be considered as resident in more than one State, which results in a positive tax conflict of residence.Keywords: Tax Law of the European Union. Double Taxation Conventions. Positive Tax Conflict of Residence.<\/jats:p>","DOI":"10.17921\/2448-2129.2017v18n1p11-15","type":"journal-article","created":{"date-parts":[[2020,3,9]],"date-time":"2020-03-09T11:49:06Z","timestamp":1583754546000},"page":"11-15","source":"Crossref","is-referenced-by-count":0,"title":["Crit\u00e9rio da Resid\u00eancia das Pessoas Singulares Enquanto Fator de Conex\u00e3o para Efeitos de Tributa\u00e7\u00e3o"],"prefix":"10.17921","volume":"18","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0779-9076","authenticated-orcid":false,"given":"Patr\u00edcia Anjos","family":"Azevedo","sequence":"first","affiliation":[]}],"member":"7245","published-online":{"date-parts":[[2017,11,3]]},"container-title":["Revista de Ci\u00eancias Jur\u00eddicas e Empresariais"],"original-title":[],"link":[{"URL":"https:\/\/revista.pgsskroton.com\/index.php\/juridicas\/article\/download\/4529\/3633","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/revistajuridicas.pgsscogna.com.br\/juridicas\/article\/view\/4529\/3633","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,11,17]],"date-time":"2025-11-17T13:04:19Z","timestamp":1763384659000},"score":1,"resource":{"primary":{"URL":"https:\/\/revista.pgsskroton.com\/index.php\/juridicas\/article\/view\/4529"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,11,3]]},"references-count":0,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2017,11,3]]}},"URL":"https:\/\/doi.org\/10.17921\/2448-2129.2017v18n1p11-15","relation":{},"ISSN":["2448-2129"],"issn-type":[{"type":"electronic","value":"2448-2129"}],"subject":[],"published":{"date-parts":[[2017,11,3]]}}}