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Abstract(s)
A presente dissertação visa analisar o enquadramento fiscal da figura dos fundos de créditos enquanto alternativa ao financiamento bancário consagrada na legislação portuguesa através do DecretoLei n.º 144/2019, pretendendo arranjar soluções concretas que permitam ultrapassar a incerteza fiscal em
volta deste novo mecanismo de concessão de crédito. Começaremos com uma contextualização desta figura ao nível da União Europeia. De seguida,
procederemos a uma breve análise dos aspetos principais que o seu conceito abarca, bem como a sua introdução no ordenamento jurídico português. Segue-se uma reflexão crítica sobre o regime tributário a conferir aos fundos de créditos na realidade fiscal atualmente em vigor, através de um estudo do instituto dos benefícios fiscais e dos regimes fiscais aplicáveis a figuras semelhantes. Terminaremos apresentando a solução que pensamos ser a mais indicada à resolução da questão controvertida em análise.
The aim of this dissertation is to analyse the tax framework of the concept of credit funds as an alternative to bank financing, enshrined in Portuguese legislation through Decree-Law no. 144/2019, with the aim of finding concrete solutions to overcome the tax uncertainty surrounding this new mechanism for granting credit. We will begin by providing the background of this figure at European Union level. We will then briefly analyse the main aspects covered by the concept, as well as its introduction into the Portuguese legal system. This is followed by a critical reflection on the tax regime to be conferred on credit funds within the tax reality currently in force, through a study of the institute of tax benefits and the regimes applicable to similar figures.. We will end by presenting the solution that we believe is best suited to resolving the issue in question.
The aim of this dissertation is to analyse the tax framework of the concept of credit funds as an alternative to bank financing, enshrined in Portuguese legislation through Decree-Law no. 144/2019, with the aim of finding concrete solutions to overcome the tax uncertainty surrounding this new mechanism for granting credit. We will begin by providing the background of this figure at European Union level. We will then briefly analyse the main aspects covered by the concept, as well as its introduction into the Portuguese legal system. This is followed by a critical reflection on the tax regime to be conferred on credit funds within the tax reality currently in force, through a study of the institute of tax benefits and the regimes applicable to similar figures.. We will end by presenting the solution that we believe is best suited to resolving the issue in question.
Description
Keywords
Fundos de créditos Financiamento não bancário União dos mercados de capitais Benefícios fiscais Credit funds Non-bank financing Capital markets union Tax benefits