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Abstract(s)
O presente estudo pretende analisar os Benefícios Fiscais num dos Diplomas em que se encontra previsto: o Código de Insolvência e Recuperação de Empresas. Para tal, num primeiro momento vamos aclarar o conceito de benefícios fiscais no geral, para de seguida analisar a evolução das normas no diploma em questão, para num momento ulterior saber qual o seu âmbito de aplicação. Não menos importante, é saber os procedimentos utilizados pela Autoridade Tributária e Aduaneira para interpretação da lei e qual a sua força vinculativa. Após esta abordagem mais teóricas, iremos debruçar a nossa atenção nas divergências existentes entre a Autoridade Tributária e Aduaneiro, a Jurisprudência e a Doutrina relativamente ao sentido e alcance das normas em apreço.
No final esperámos retirar deste estudo, uma conclusão prática e esquemática e até cronológica, de todas as divergências existentes, das soluções que surgiram e das questões que ainda esperam uma solução, e conseguir, com isso, criticar o sistema, com fundamentos legais e práticos. Não nos cingirmos aos problemas teóricos e abstratos, mas sim aos problemas do quotidiano, que afetam as sociedades comercias e a comunidade no geral. Por último, depois de estudarmos o problema, percebermos, se possível, quais os mecanismos para a sua resolução a favor das sociedades comerciais insolventes.
The present study intends to analyze the Tax Benefits in one of the Diplomas in which it is predicted: “Código de Insolvência e Recuperação de Empresas”. To that end, we will first clarify the concept of tax benefits in general, and then analyze the evolution of the rules in the diploma in question, and at a later stage to analyse its scope. Not least important, it is knowing the procedures used by the Tax and Customs Authority for interpretation of the law and its mandatory strength. After this more theoretical approach, we will turn our attention to the differences between the Tax and Customs Authority, Jurisprudence and the Doctrine regarding the meaning and scope of the rules under consideration. In the end we hope to draw a practical and schematic and even chronological conclusion of all the divergences that exist, the solutions that have emerged and the questions that still await a solution, and thus to criticize the system, with legal and practical grounds. Let us not confine ourselves to theoretical and abstract problems, but to the problems of everyday life, which affect commercial societies and the community as a whole. Finally, once we have studied the problem, we should, if possible, find out the mechanisms for its resolution in favor of insolvent commercial companies.
The present study intends to analyze the Tax Benefits in one of the Diplomas in which it is predicted: “Código de Insolvência e Recuperação de Empresas”. To that end, we will first clarify the concept of tax benefits in general, and then analyze the evolution of the rules in the diploma in question, and at a later stage to analyse its scope. Not least important, it is knowing the procedures used by the Tax and Customs Authority for interpretation of the law and its mandatory strength. After this more theoretical approach, we will turn our attention to the differences between the Tax and Customs Authority, Jurisprudence and the Doctrine regarding the meaning and scope of the rules under consideration. In the end we hope to draw a practical and schematic and even chronological conclusion of all the divergences that exist, the solutions that have emerged and the questions that still await a solution, and thus to criticize the system, with legal and practical grounds. Let us not confine ourselves to theoretical and abstract problems, but to the problems of everyday life, which affect commercial societies and the community as a whole. Finally, once we have studied the problem, we should, if possible, find out the mechanisms for its resolution in favor of insolvent commercial companies.
Description
Keywords
Benefícios fiscais Código de Insolvência e Recuperação de Empresas Imposto sobre o Rendimento de Pessoas Coletivas Imposto Municipal sobre Transmissões Onerosas de Imóveis Imposto de selo Supremo Tribunal Administrativo Tax benefits Tax on the Income of Collective Persons Municipal Tax on Real Estate Transfers Stamp tax Tax Authority Supreme Administrative Court Autoridade Tributária