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Contrato-promessa como facto gerador de IMT : fundamentos, regimes e desafios constitucionais
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A presente dissertação de Mestrado versa sobre a análise do regime de IMT, aplicável aos contratos promessa, enquanto factos geradores de imposto. Concretamente, o objetivo deste trabalho consiste em averiguar as diferenças entres os diferentes regimes de IMT aplicáveis ao contrato-promessa, analisando o impacto dos mesmos, nomeadamente quanto à carga fiscal que originam. Abordando a doutrina, jurisprudência e despachos emitidos pela Autoridade Tributária, propomo-nos a analisar criticamente as problemáticas relacionadas com a tributação destes negócios, bem como, os motivos pelos quais o legislador os elegeu como factos geradores de imposto. Releva ainda, olhar para as normas vigentes no CIMT aplicáveis ao contrato-promessa, à luz dos princípios constitucionais da igualdade e da coerência do sistema tributário, indagando a sua compatibilidade com os mesmos.
This Master’s dissertation deals with the analysis of the IMT regime applicable to promissory contracts as taxable events. Specifically, the aim of this work is to ascertain the differences between the different IMT regimes applicable to promissory contracts, analyzing their impact, particularly in terms of the tax burden they give rise to. Using doctrine, case law and orders issued by the Tax Authority, we set out to critically analyze the issues related to the taxation of these transactions, as well as the reasons why the legislator chose them as taxable events. We also propose to look at the rules in force in the CIMT, applicable to promis sory contracts, in the light of the constitutional principles of equality and the coherence of the tax system, questioning whether they are compatible with them.
This Master’s dissertation deals with the analysis of the IMT regime applicable to promissory contracts as taxable events. Specifically, the aim of this work is to ascertain the differences between the different IMT regimes applicable to promissory contracts, analyzing their impact, particularly in terms of the tax burden they give rise to. Using doctrine, case law and orders issued by the Tax Authority, we set out to critically analyze the issues related to the taxation of these transactions, as well as the reasons why the legislator chose them as taxable events. We also propose to look at the rules in force in the CIMT, applicable to promis sory contracts, in the light of the constitutional principles of equality and the coherence of the tax system, questioning whether they are compatible with them.
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IMT Imposto municipal de sisa Contrato-promessa Cláusula de cedência de posição contratual Contrato de compra e venda Isenção de IMT VPT Cessão de posição contratual Ajuste de revenda Princípio da igualdade Princípio da capacidade contributiva Princípio da coerência de sistema Property transfer tax Promissory contract Assignment of contractual position clause Purchase and sale contract IMT exemption Assignment of contractual position Resale adjustment Principle of equality Principle of ability to pay Principle of system coherence
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Licença CC
Sem licença CC