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Os benefícios fiscais apresentam-se como um mecanismo com impactos reais e efetivos na economia das empresas por se apresentarem como uma forma de poupança fiscal efetivada através de deduções. Espalhados por diversos diplomas legais com foco especial no Estatuto dos Benefícios Fiscais, a presente dissertação procura enquadrar os benefícios ficais, o que qualifica determinado ‘‘auxílio de estado’’ como benefício fiscal, os tipos de benefícios fiscais existentes no nosso ordenamento jurídico, passando ainda pelas normas comunitárias que versam sobre esta matéria principalmente as resultantes do Tratado sobre o Funcionamento da União Europeia resultantes da preocupação do impacto que estes podem ter no funcionamento do Mercado Interno. Sendo a existência de um benefício fiscal uma despesa fiscal para o Estado, a presente dissertação procura perceber o impacto do artigo 92.º do Estatuto dos Benefícios Fiscais, por se apresentar como uma norma que limita a dedução de benefícios fiscais, o enquadramento e lógica da existência desta e ainda uma análise detalhada à mesma, passando pelo n.º 2 do presente artigo que elenca taxativamente que benefícios fiscais se encontram fora desta esfera de limitação. Os resultados evidenciados pelo estudo demonstram que é possível utilizar mecanismos fiscais para atingir objetivos extrafiscais, sendo necessário proceder a um juízo de ponderação entre a não obtenção de receita (que na realidade é qualificada como uma despesa fiscal) e o próprio interesse que se visa atingir. Surge, ainda, como tema de análise a interpretação da Autoridade Tributária e Aduaneira do ‘‘regime privilegiado ou preferencial de tributação dos rendimentos’’, considerando que a aplicação destes regimes é na realidade um benefício fiscal, e a problemática de tal interpretação abrangente que faz com que qualquer medida excecional de carácter excecional que vise interesses públicos extrafiscais, se deva considerar como um benefício fiscal e estar desta forma sujeito às limitações impostas pelo artigo 92.º do CIRC, fazendo com que qualquer mecanismo tributação privilegiada de rendimentos que tenha regras próprias de deduções se torna sujeito aos limites dedução aplicáveis pelo referido artigo, excecionando-se os casos elencados taxativamente no número 2 do mesmo.
Tax benefits are presented as a mechanism with real and effective impacts on the companies' economy as they are presented as a form of tax savings made through deductions. Spread across several legal diplomas with a special focus on the Tax Benefits Statute, this dissertation seeks to frame tax benefits, which qualifies certain ''state aid'' as a tax benefit, the types of tax benefits existing in our legal system, passing also by the community standards that deal with this matter, mainly those resulting from the Treaty on the Functioning of the European Union resulting from the concern about the impact that these may have on the functioning of the Internal Market. Since the existence of a tax benefit is a tax expense for the State, this dissertation seeks to understand the impact of article 92 of the Tax Benefits Statute, as it presents itself as a rule that limits the deduction of tax benefits, the framework and logic of its existence and also a detailed analysis of it, going through paragraph 2 of this article which exhaustively lists which tax benefits are outside this sphere of limitation. The results evidenced by the study demonstrate that it is possible to use fiscal mechanisms to achieve extra-fiscal objectives, making it necessary to make a balancing judgment between not obtaining revenue (which in reality is qualified as a tax expense) and the interest that is intended to be achieved. The Tax and Customs Authority's interpretation of the ''privileged or preferential income taxation regime'' also arises as a topic of analysis, considering that the application of these regimes is in reality a tax benefit, and the problem of such a comprehensive interpretation that means that any exceptional measure of an exceptional nature that targets extra-fiscal public interests must be considered as a tax benefit and thus be subject to the limitations imposed by article 92 of the CIRC, meaning that any privileged income taxation mechanism that has rules own deductions becomes subject to the deduction limits applicable by the aforementioned article, with the exception of the cases listed exhaustively in number 2 of the same.
Tax benefits are presented as a mechanism with real and effective impacts on the companies' economy as they are presented as a form of tax savings made through deductions. Spread across several legal diplomas with a special focus on the Tax Benefits Statute, this dissertation seeks to frame tax benefits, which qualifies certain ''state aid'' as a tax benefit, the types of tax benefits existing in our legal system, passing also by the community standards that deal with this matter, mainly those resulting from the Treaty on the Functioning of the European Union resulting from the concern about the impact that these may have on the functioning of the Internal Market. Since the existence of a tax benefit is a tax expense for the State, this dissertation seeks to understand the impact of article 92 of the Tax Benefits Statute, as it presents itself as a rule that limits the deduction of tax benefits, the framework and logic of its existence and also a detailed analysis of it, going through paragraph 2 of this article which exhaustively lists which tax benefits are outside this sphere of limitation. The results evidenced by the study demonstrate that it is possible to use fiscal mechanisms to achieve extra-fiscal objectives, making it necessary to make a balancing judgment between not obtaining revenue (which in reality is qualified as a tax expense) and the interest that is intended to be achieved. The Tax and Customs Authority's interpretation of the ''privileged or preferential income taxation regime'' also arises as a topic of analysis, considering that the application of these regimes is in reality a tax benefit, and the problem of such a comprehensive interpretation that means that any exceptional measure of an exceptional nature that targets extra-fiscal public interests must be considered as a tax benefit and thus be subject to the limitations imposed by article 92 of the CIRC, meaning that any privileged income taxation mechanism that has rules own deductions becomes subject to the deduction limits applicable by the aforementioned article, with the exception of the cases listed exhaustively in number 2 of the same.
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Benefícios fiscais Despesa fiscal Limites à dedução Poupança fiscal Tax benefits Tax expense Limits on deduction Tax savings