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As regras de interpretação das normas relativas a benefícios fiscais
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Abstract(s)
O nosso sistema fiscal não abrange, apenas, a regulação dos tributos, assim como não visa somente a satisfação das necessidades financeiras do Estado, num plano estrito de coercividade. Na verdade, inclui uma panóplia considerável de benefícios fiscais que assentam em interesses constitucionalmente protegidos e relevantes para o crescimento económico e social. Neste sentido, a evolução destes dois fatores é essencial para a prosperidade, desenvolvimento e aumento da competitividade de um Estado, ao nível do mercado global, pelo que os benefícios fiscais se caracterizam por serem importantes ferramentas políticas que permitem apoiar a estabilidade e desenvolvimento do fator social e económico de uma comunidade. Por isso, torna-se imperativo clarificar de que forma é que as normas onde constam estes benefícios devem ser interpretadas com o objetivo último de assegurar, no seu esplendor, estes interesses relevantes. O presente estudo diz respeito à interpretação das normas relativas a benefícios fiscais, analisando-se a complexidade do seu regime, bem como as suas especificidades, abordando questões práticas e posições contraditórias.
Our tax system does not only include the regulation of taxes, nor does it solely aim to satisfy the financial needs of the State in a strict coercive sense. In fact, it includes a considerable array of tax benefits that are based on constitutionally protected interests relevant to economic and social growth. In this sense, the evolution of these two factors is essential for the prosperity, development, and increased competitiveness of a State at the global market level, which is why tax benefits are characterized as important political tools that support the stability and development of the social and economic factors of a community. Therefore, it becomes imperative to clarify how the norms containing these benefits should be interpreted with the ultimate goal of ensuring, in their splendor, these relevant interests. This study concerns the interpretation of the norms related to tax benefits, analyzing the complexity of their regime, as well as their specificities, addressing practical issues and contradictory positions.
Our tax system does not only include the regulation of taxes, nor does it solely aim to satisfy the financial needs of the State in a strict coercive sense. In fact, it includes a considerable array of tax benefits that are based on constitutionally protected interests relevant to economic and social growth. In this sense, the evolution of these two factors is essential for the prosperity, development, and increased competitiveness of a State at the global market level, which is why tax benefits are characterized as important political tools that support the stability and development of the social and economic factors of a community. Therefore, it becomes imperative to clarify how the norms containing these benefits should be interpreted with the ultimate goal of ensuring, in their splendor, these relevant interests. This study concerns the interpretation of the norms related to tax benefits, analyzing the complexity of their regime, as well as their specificities, addressing practical issues and contradictory positions.
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Interpretação Elemento sistemático Benefícios fiscais Estatuto dos benefícios fiscais RFAI Interpretation Systematic element Tax benefits Tax benefits statute
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CC License
Without CC licence