| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 670.66 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Desde a sua entrada em vigor, e até aos dias de hoje, a Tributação Autónoma (“TA”) encontra-se longe de ser de aplicação pacífica devido à ausência de definição, por parte do legislador, dos conceitos empregues na mesma. Através da presente dissertação procura-se alcançar uma visão mais prática sobre a sujeição a TA dos gastos com indemnizações ou compensações e com bónus e outras remunerações variáveis pagas a gestores, administradores ou gerentes, prevista no n.º 13 do artigo 88º do Código do IRC. Pretende-se, assim, aprofundar o conhecimento técnico existente sobre esta realidade, através da análise da posição dos diversos intervenientes ao longo da doutrina e da jurisprudência. Por forma a responder a questões relacionadas com a norma em apreço, que o legislador deixou em aberto, recorremos ao método de investigação jurídica, na vertente de investigação jurisprudencial. No decorrer desta dissertação foi possível, para algumas das noções mais controversas apresentadas, contribuir para a identificação de qual tem vindo a ser o entendimento tendencialmente vertido na doutrina e jurisprudência. Relativamente aos demais conceitos o nosso contributo esgota-se na identificação e apresentação das várias discussões que ainda se encontram em aberto.
Since its entry into force, the Autonomous Taxation has been far from being peacefully applied due to the absence of definition, by the legislator, of the concepts employed therein. Through this dissertation, we aim to achieve a more practical insight into the subject of Autonomous Taxation regarding expenses with indemnities or compensations, as well as bonuses and other variable remunerations paid to managers, administrators, or directors, as provided for in paragraph 13 of article 88 of the Corporate Income Tax Code. In this way, we intend to further enhance the existing technical understanding of this reality by analyzing the positions of various stakeholders throughout doctrine and case law. In order to address questions related to the aforementioned norm left open by the legislator, we have employed the method of legal research, focused on jurisprudential investigation. Throughout this dissertation, we have been able to contribute to the identification of the prevailing understanding in doctrine and case law for some of the most contentious notions presented. Regarding the remaining concepts, our contribution is limited to identifying and presenting the ongoing discussions.
Since its entry into force, the Autonomous Taxation has been far from being peacefully applied due to the absence of definition, by the legislator, of the concepts employed therein. Through this dissertation, we aim to achieve a more practical insight into the subject of Autonomous Taxation regarding expenses with indemnities or compensations, as well as bonuses and other variable remunerations paid to managers, administrators, or directors, as provided for in paragraph 13 of article 88 of the Corporate Income Tax Code. In this way, we intend to further enhance the existing technical understanding of this reality by analyzing the positions of various stakeholders throughout doctrine and case law. In order to address questions related to the aforementioned norm left open by the legislator, we have employed the method of legal research, focused on jurisprudential investigation. Throughout this dissertation, we have been able to contribute to the identification of the prevailing understanding in doctrine and case law for some of the most contentious notions presented. Regarding the remaining concepts, our contribution is limited to identifying and presenting the ongoing discussions.
Descrição
Palavras-chave
Tributação autónoma Bónus Remunerações variáveis Remuneração anual Indemnizações Compensão Gestores Administradores ou gerentes Diferimento Desempenho positivo da sociedade Autonomous taxation Bonuses Variable remuneration Annual remuneration Indemnities Compensations Managers Administrators or directors Deferral Positive performance