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A presente dissertação tem por escopo a análise do regime de transmissibilidade de prejuízos fiscais no âmbito de operações de fusão. Será então relevante definir, antes de mais, o conceito e a mecânica por detrás do mecanismo de reporte de prejuízos fiscais. Seguidamente, debruçar-nos-emos sobre as operações de reestruturação propriamente ditas, começando por analisar o regime de neutralidade fiscal e os efeitos da sua aplicação. Isto posto, dedicaremos a nossa atenção à análise da própria operação de fusão, bem como aos efeitos e limites da transmissibilidade de prejuízos no decurso da mesma. Reservamos o último capítulo para, sumariamente, abordar as medidas anti abuso previstas pela legislação portuguesa e comunitária no âmbito desta matéria, sendo que operações de reestruturação e a fraude fiscal sempre estarão, intrinsecamente, correlacionadas.
The present essay is focused on the scheme analysis of tax losses transferability within merger operations. First, it is relevant to define the concept ant the mechanics behind the reporting of tax losses. Following, we’ll dwell on restructuring operations themselves, starting with analyzing the tax neutrality regime and the effects of its application. This being said, we’ll dedicate our attention to the merger operation, as well as to the effects and limitations of the tax losses reporting within the course of this operations. We’ve reserved the last chapter to briefly approach anti-abuse measures as laid down in the Portuguese and Community law, given that restructuring operations and tax fraud will always be, internally, linked.
The present essay is focused on the scheme analysis of tax losses transferability within merger operations. First, it is relevant to define the concept ant the mechanics behind the reporting of tax losses. Following, we’ll dwell on restructuring operations themselves, starting with analyzing the tax neutrality regime and the effects of its application. This being said, we’ll dedicate our attention to the merger operation, as well as to the effects and limitations of the tax losses reporting within the course of this operations. We’ve reserved the last chapter to briefly approach anti-abuse measures as laid down in the Portuguese and Community law, given that restructuring operations and tax fraud will always be, internally, linked.
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Prejuízos fiscais Operações de reestruturação Neutralidade fiscal Fusão Abuso Tax losses Restructuring operations Tax neutrality Merger Abuse