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Abstract(s)
Os métodos e meios utilizados nas reestruturações, como meio de readaptação da estrutura das sociedades e dos grupos societários, têm consequências não só ao nível do próprio direito das sociedades mas também ao nível contabilístico e fiscal. Com a reforma do IRC, levada a cabo em 2014, foram introduzidos novos elementos, incluindo a definição do regime geral de tributação das operações de reestruturação (i.e. o regime aplicável quando não é exercida a opção pelo regime de neutralidade) que até à data não se encontrava devidamente definido. Assim, com base nestes novos elementos, procurámos, através do estudo teórico e também através da sua aplicação prática a um caso real, identificar situações em que o regime geral apresente oportunidades fiscais face ao regime de neutralidade. O que nos levou a constatar que, mesmo existindo incertezas quanto ao método de contabilização a adotar quando estas operações são realizadas no seio de um grupo societário (i.e. concentrações de atividades empresariais sob controlo comum), em determinadas operações de reestruturação, a tributação pelo regime geral apresenta-se mais vantajosa, permitindo também explorar outras oportunidades fiscais, que estariam vedadas se a opção pelo regime de neutralidade fosse exercida.
The methods and means used in restructuring operations, as means to upgrade the structure of the companies and of corporate groups, have consequences not only in the at corporate law level’s but also at accounting and tax levels. The CIT’s reform, that occurred in 2014, brought new elements, including the definition of the general tax regime applicable in restructuring operations (i.e the tax regime applicable when the option for the tax neutrality regime is not triggered), which up to that date was not properly defined. In this sense, based on those new elements, we have sought, through the study of the theory and also through its practical application to a real case, to identify situations where the general regime presents opportunities when compared to the tax neutrality regime. This study led us to conclude that, although there are uncertainties regarding the accounting method to be adopted when those operations are carried out inside a corporate group (i.e. business combinations under common control), in certain restructuring operations, applying the general regime can be more advantageous, allowing also explore other tax breaks that would not be available if the tax neutrality regime was applied.
The methods and means used in restructuring operations, as means to upgrade the structure of the companies and of corporate groups, have consequences not only in the at corporate law level’s but also at accounting and tax levels. The CIT’s reform, that occurred in 2014, brought new elements, including the definition of the general tax regime applicable in restructuring operations (i.e the tax regime applicable when the option for the tax neutrality regime is not triggered), which up to that date was not properly defined. In this sense, based on those new elements, we have sought, through the study of the theory and also through its practical application to a real case, to identify situations where the general regime presents opportunities when compared to the tax neutrality regime. This study led us to conclude that, although there are uncertainties regarding the accounting method to be adopted when those operations are carried out inside a corporate group (i.e. business combinations under common control), in certain restructuring operations, applying the general regime can be more advantageous, allowing also explore other tax breaks that would not be available if the tax neutrality regime was applied.
Description
Keywords
Fiscalidade Contabilidade Reestruturações Oportunidades Tax Accountability Restruturing Opportunities