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As operações de reestruturação empresarial visam uma redefinição do tecido económico e empresarial de uma empresa e têm por base motivações económicas. Além dos fins económicos, suscita-se se estas operações poderão ser concretizadas tendo por base motivações fiscais. Para combater as consequências dispendiosas inerentes a estas operações, e para que o sistema fiscal não constitua um entrave na eficácia financeira das empresas, a possibilidade de opção de tributação pelo regime da neutralidade fiscal revele-se essencial. Com este regime assistimos a um deferimento da tributação dos ganhos obtidos no momento em que se realizam estas operações. Não obstante este regime especial, existe o regime geral de tributação, pelo que, as empresas deverão avaliar e perceber, no caso concreto, qual o regime mais que se revela mais favorável. Quando se opta pelo regime da neutralidade fiscal, o facto de este implicar uma vantagem fiscal não poderá, por si só, ser fundamento para a aplicação deste regime. Não basta que uma operação tenha como suporte exclusivo essa motivação fiscal, sendo imperativo a existência de um motivo económico, sob pena de ser aplicada a norma específica anti abuso. Isto é, negar a essas operações o regime da neutralidade fiscal, por considerar terem em vista a evasão fiscal. Porém, para a correta aplicação da norma específica anti abuso, a AT terá que efetuar uma avaliação rigorosa e cautelosa.
Corporate restructuring operations are aimed at redefining the economic and business fabric of a company and are based on economic motivations. In addition to economic purposes, the question arises as to whether these operations may be carried out for tax purposes. To counter the costly consequences of such operations and to avoid the hindering of the financial efficiency of companies by the applicable tax system, the possibility of opting for taxation under the tax neutrality regime is essential. Under such regime the taxation of gains obtained once the operations take place is deferred. Notwithstanding this special regime, companies shall also take into consideration the general taxation regime so as to evaluate and understand, on a case-by-case basis, which regime is more favorable. When opting for the tax neutrality regime, the fact that it implies a tax advantage cannot, by itself, be the reason for such option. It is not enough to opt for the neutrality regime exclusively based on a tax motive; the existence of an economic motive is imperative otherwise the specific anti-abuse rule will apply, and the application of tax neutrality regime is denied on the grounds of tax evasion. However, for the correct application of the specific anti-abuse rule, the Portuguese tax authorities have to perform a rigorous and cautious assessment.
Corporate restructuring operations are aimed at redefining the economic and business fabric of a company and are based on economic motivations. In addition to economic purposes, the question arises as to whether these operations may be carried out for tax purposes. To counter the costly consequences of such operations and to avoid the hindering of the financial efficiency of companies by the applicable tax system, the possibility of opting for taxation under the tax neutrality regime is essential. Under such regime the taxation of gains obtained once the operations take place is deferred. Notwithstanding this special regime, companies shall also take into consideration the general taxation regime so as to evaluate and understand, on a case-by-case basis, which regime is more favorable. When opting for the tax neutrality regime, the fact that it implies a tax advantage cannot, by itself, be the reason for such option. It is not enough to opt for the neutrality regime exclusively based on a tax motive; the existence of an economic motive is imperative otherwise the specific anti-abuse rule will apply, and the application of tax neutrality regime is denied on the grounds of tax evasion. However, for the correct application of the specific anti-abuse rule, the Portuguese tax authorities have to perform a rigorous and cautious assessment.
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Keywords
O Regime especial da neutralidade fiscal O regime geral de tributação Operações de reestruturação Fusões Cisões Cláusula específica anti abuso Tax neutrality Restructuring operations Mergers Divisions Antiabuse rules