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Abstract(s)
A dissertação que aqui se apresenta visará o estudo do tratamento dado, pela contabilidade e pela lei fiscal portuguesa, aos casos de violação do Princípio da Especialização dos Exercícios (PEE) devido a um erro contabilístico incorrido. Deste modo, será nosso objetivo colocar em confronto a interpretação feita pela contabilidade ao respetivo princípio, e a realizada pela lei fiscal no seu artigo 18.º do Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC). Perante estas duas áreas autónomas, estudaremos também o impacto das violações do PEE e a forma como ambas tratam os erros que deram origem ao referido incumprimento. Recorrendo à análise de acórdãos de tribunais portugueses, tentaremos identificar as tábuas interpretativas que atualmente os tribunais tendem a adotar nas suas decisões. Com a referida análise, conseguiremos, por um lado, decifrar qual a interpretação que, regra geral, os tribunais fazem ao PEE, e, por outro, qual a forma como a Autoridade Tributária e Aduaneira (AT) atua perante os casos de incumprimento do mencionado princípio. Por fim, concluiremos que os tribunais tendem a aplicar uma interpretação flexível aos casos de violação do PEE. Esta interpretação resultou na aceitação do incumprimento deste mesmo princípio por a este se sobrepor o Princípio da Justiça, quando a correção efetuada pela AT à matéria coletável resulta numa situação mais injusta para o contribuinte e este não tenha causado prejuízo ao Estado.
The dissertation presented here, aims to study the treatment given by accounting and tax law in Portugal to cases of breach of the Principle of the Specialization of the Exercises (PSE), because an accounting error was incurred. We confront the interpretation given by the accounting to the aforementioned principle, with which the tax law in its article 18.º of the Corporate Income Tax Code (CIRC) does. In relation to the two autonomous areas, we also study the impact of the breaches of the PSE and the way in which both deal with the errors that gave rise to this breach. We have used the analysis of judgments of Portuguese courts trying to identify the interpretative tables that currently the courts tend to adopt in their decisions. With this analysis, we have been able to decipher the interpretation that the courts usually give to the PSE, and the manner in which the Tax Authority (TA) acts in the event of non-compliance with the aforementioned principle. We conclude that courts tend to apply a flexible interpretation to cases of breach of the PSE, resulting in the acceptance of the breach of the non-compliance by the PSE by overlapping the principle of justice when the correction made by the TA to the taxable amount results in a situation more unfair to the taxpayer and this did not cause damage to the state.
The dissertation presented here, aims to study the treatment given by accounting and tax law in Portugal to cases of breach of the Principle of the Specialization of the Exercises (PSE), because an accounting error was incurred. We confront the interpretation given by the accounting to the aforementioned principle, with which the tax law in its article 18.º of the Corporate Income Tax Code (CIRC) does. In relation to the two autonomous areas, we also study the impact of the breaches of the PSE and the way in which both deal with the errors that gave rise to this breach. We have used the analysis of judgments of Portuguese courts trying to identify the interpretative tables that currently the courts tend to adopt in their decisions. With this analysis, we have been able to decipher the interpretation that the courts usually give to the PSE, and the manner in which the Tax Authority (TA) acts in the event of non-compliance with the aforementioned principle. We conclude that courts tend to apply a flexible interpretation to cases of breach of the PSE, resulting in the acceptance of the breach of the non-compliance by the PSE by overlapping the principle of justice when the correction made by the TA to the taxable amount results in a situation more unfair to the taxpayer and this did not cause damage to the state.
Description
Keywords
Princípio da especialização dos exercícios Princípio da periodização económica Regime do acréscimo Princípio da justiça IRC Rendimentos e gastos NCRF 4 Erros contabilísticos Principle of the specialization of the exercises Principle of economic periodization Accrual basis Principle of justice Income tax Income and expenses Accounting errors