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A presente dissertação versa sobre a questão, amplamente debatida na jurisprudência, e, cada vez mais, na doutrina, da dedutibilidade dos encargos de financiamento ao abrigo do art. 23.º do CIRC. Em concreto, e face às divergências, que, por vezes, se verificam nos tribunais sobre a temática, procuraremos discernir aquele que tem sido o entendimento da doutrina e da jurisprudência sobre a verificação do propósito empresarial dos juros, confrontando e analisando, para o efeito, e na medida do possível, os vários argumentos que consubstanciam as diversas posições sobre este tema. Para o efeito, na primeira parte, será examinada a cláusula geral de dedutibilidade do art. 23.º, bem como a interpretação que deste crivo tem sido feita. Num segundo momento, e atendendo à controvérsia que assume, iremos dedicar particular atenção à dedutibilidade dos juros no âmbito das operações financeiras intragrupo gratuitas e às operações de reestruturação empresarial na modalidade de fusão “inversa”.
The present dissertation is focused on the matter, broadly discussed in case law, and, increasingly, in doctrine, of the deductibility of financial expenditure under article 23 of CIRC. Specifically, and facing the divergencies, which, sometimes, are seen in court about the theme, it will be sought to discern the one that's been the understanding of the doctrine and the case law about the verification of business purpose of interest, confronting and analyzing, as much as possible, the several arguments that substantiate the many positions on this topic. This being said, in the first part, it will be examined the general clause of spending deductibility, as well as the interpretation done about it. On a second moment, attending the particular controversy assumed, it will be dedicated special attention to the interest deductibility in the scope of gratuitous intragroup financial operations, as well as business restructuring operations in the form of reverse merger.
The present dissertation is focused on the matter, broadly discussed in case law, and, increasingly, in doctrine, of the deductibility of financial expenditure under article 23 of CIRC. Specifically, and facing the divergencies, which, sometimes, are seen in court about the theme, it will be sought to discern the one that's been the understanding of the doctrine and the case law about the verification of business purpose of interest, confronting and analyzing, as much as possible, the several arguments that substantiate the many positions on this topic. This being said, in the first part, it will be examined the general clause of spending deductibility, as well as the interpretation done about it. On a second moment, attending the particular controversy assumed, it will be dedicated special attention to the interest deductibility in the scope of gratuitous intragroup financial operations, as well as business restructuring operations in the form of reverse merger.
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Propósito empresarial Dedução de gastos de financiamento Operações de financiamento Objecto social Aquisições e fusões Business purpose Financial expedinture deduction Financing operations Corporate object Acquisitions and mergers