Loading...
Publication
O regime da transparência fiscal : abrangência no direito interno
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 686.66 KB | Adobe PDF |
Advisor(s)
Abstract(s)
O Regime da Transparência Fiscal (RTF) está presente no nosso ordenamento jurídico desde a entrada em vigor do Código do Imposto Sobre o Rendimento Das Pessoas Coletivas (CIRC) em 1989. O RTF é aplicado a determinadas entidades que, pelas características dos seus sócios, se assemelham a sociedades de pessoas, tributando diretamente os seus sócios ou membros. As entidades sujeitas ao RTF estão tipificadas no artigo 6º CIRC. A principal característica desse regime é a desconsideração da personalidade jurídica da sociedade para efeitos fiscais, sendo os rendimentos imputados diretamente aos sócios, independentemente da distribuição de lucros. O RTF tem como três principais objetivos garantir a neutralidade fiscal, eliminar a dupla tributação dos lucros distribuídos e combater a evasão fiscal. Por alguns autores é questionada a utilidade deste regime, chegando alguns a defender a sua revogação. Antigamente não era claro se as entidades transparentes estavam ou não sujeitas às tributações autónomas. Atualmente já não surgem dúvidas quanto a este tema, sendo assegurado pelo artigo 12º CIRC a sujeição às tributações autónomas por parte das entidades transparentes.
The Tax Transparency Regime (TTR) has been present in our legal system since the Corporate Income Tax Code came into force in 1989. The TTR is applied to certain entities which, due to the characteristics of their members, are similar to partnerships, taxing their partners or members directly. The entities subject to the TTR are categorised in article 6 of CIRC. The main characteristic of this regime is the disregard of the company's legal personality for tax purposes, with income being imputed directly to the partners, regardless of the distribution of profits. The RTF's three main objectives are to guarantee tax neutrality, eliminate double taxation of distributed profits and combat tax evasion. Some authors have questioned the usefulness of this regime, and some have even argued in favour of its repeal. It used to be unclear whether or not transparent entities were subject to autonomous taxation. Today, there is no longer any doubt about this, and article 12 of CIRC guarantees that transparent entities are subject to autonomous taxation.
The Tax Transparency Regime (TTR) has been present in our legal system since the Corporate Income Tax Code came into force in 1989. The TTR is applied to certain entities which, due to the characteristics of their members, are similar to partnerships, taxing their partners or members directly. The entities subject to the TTR are categorised in article 6 of CIRC. The main characteristic of this regime is the disregard of the company's legal personality for tax purposes, with income being imputed directly to the partners, regardless of the distribution of profits. The RTF's three main objectives are to guarantee tax neutrality, eliminate double taxation of distributed profits and combat tax evasion. Some authors have questioned the usefulness of this regime, and some have even argued in favour of its repeal. It used to be unclear whether or not transparent entities were subject to autonomous taxation. Today, there is no longer any doubt about this, and article 12 of CIRC guarantees that transparent entities are subject to autonomous taxation.
Description
Keywords
Regime da transparência fiscal Incidência pessoal Tributações autónomas Tax transparency regime Personal incidence Autonomous taxation
Pedagogical Context
Citation
Publisher
CC License
Without CC licence