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A derrama estadual : algumas questões
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A presente dissertação estuda a derrama estadual e as características deste imposto que tantas dúvidas têm suscitado nas empresas visadas, as quais têm recorrido aos tribunais, que sobre esta matéria se têm pronunciado, em termos que iremos dissecar. Tem sido questionada pelas ditas empresas a compatibilidade de tal imposto com diversos princípios constitucionais, designadamente o princípio da igualdade tributária, o princípio da capacidade contributiva, o princípio da tributação das empresas pelo rendimento real, o princípio da proporcionalidade, o princípio da liberdade de gestão fiscal, o princípio da neutralidade fiscal, o princípio da segurança jurídica e o princípio da proteção da confiança. Dadas as divergências constatadas entre o entendimento pelas partes visadas (as empresas) e a aplicação e cobrança do referido imposto pela Autoridade Tributária e Aduaneira, parece-nos haver aqui lugar para o aprofundamento das questões ligadas a esta matéria, nas várias vertentes em que é possível abordá-las, designadamente e desde logo, o respetivo enquadramento na Constituição da República Portuguesa.
This dissertation studies the state surtax and the characteristics of this tax that have raised so many doubts in the companies concerned, which have resorted to the courts, which have ruled on this matter in terms that we will dissect. These companies have questioned the compatibility of such a tax with various constitutional principles, namely the principle of tax equality, the principle of the ability to pay, the principle of corporate taxation based on real income, the principle of proportionality, the principle of freedom of tax management, the principle of tax neutrality, the principle of legal certainty and the principle of trust protection. Given the divergences between the understanding of the parties concerned (the companies), and the application and collection of this tax by the Portuguese Tax and Customs Authority, it seems to us that there is room here to delve into the issues related to this matter – issues regarding the various aspects in which it is possible to approach them, namely the framework in the Constitution of the Portuguese Republic.
This dissertation studies the state surtax and the characteristics of this tax that have raised so many doubts in the companies concerned, which have resorted to the courts, which have ruled on this matter in terms that we will dissect. These companies have questioned the compatibility of such a tax with various constitutional principles, namely the principle of tax equality, the principle of the ability to pay, the principle of corporate taxation based on real income, the principle of proportionality, the principle of freedom of tax management, the principle of tax neutrality, the principle of legal certainty and the principle of trust protection. Given the divergences between the understanding of the parties concerned (the companies), and the application and collection of this tax by the Portuguese Tax and Customs Authority, it seems to us that there is room here to delve into the issues related to this matter – issues regarding the various aspects in which it is possible to approach them, namely the framework in the Constitution of the Portuguese Republic.
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Derrama estadual Imposto sobre o rendimento das pessoas coletivas Constituição da República Portuguesa Igualdade tributária Capacidade contributiva Rendimento real Gestão fiscal Neutralidade fiscal Segurança jurídica Proteção da confiança State surtax Corporate income tax Consitution of the Portuguese Republic Tax equality Ability to pay Real income Tax management Tax neutrality Legal certainty Protection of trust
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Sem licença CC