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Abstract(s)
A presente dissertação tem como objetivo explorar o direito à dedução do imposto sobre o valor acrescentado (IVA) das Sociedades Gestoras de Participações Sociais (sociedades holding). Atendendo ao objeto social destas sociedades, o IVA contém um grande impacto nas mesmas no que concerne ao facto de as SGPS estarem no âmbito da incidência deste tributo, nomeadamente, de se enquadrarem como sujeitos passivos ou não de IVA. Na ausência de um regime detalhado quanto a esta problemática das SGPS, o Tribunal de Justiça da União Europeia (TJUE) tem estipulado uma apreciação detalhada, tendo esta sido acolhida pelos vários Estados Membros. No âmbito desta dissertação, tencionamos explorar como se qualificam as atividades efetuados pelas sociedades holding, ou seja, se tais operações se enquadram no conceito de atividade económica para efeitos de IVA. Por fim, tendo em consideração à jurisprudência comunitária e à do ordenamento jurídico português, importa detalhar quais as atividades económicas praticadas por estas sociedades que conferem o direito à dedução, bem como, quais os métodos de apuramento do quantum do imposto dedutível suportados nos inputs das operações executadas por estas.
The purpose of this dissertation is to explore the right to deduct value added tax (VAT) from Social Investment Management Companies (SIMC or holding companies). In view of the corporate purpose of these companies, VAT has a great impact on them as regards the fact that SIMC are within the scope of this tax, namely, whether they are classified as taxable persons or not. In the absence of a detailed regime on this issue of SIMC, the Court of Justice of the European Union (CJEU) has stipulated a detailed assessment, which has been welcomed by the various Member States. Within the scope of this dissertation, we intend to explore how the activities carried out by holding companies qualify, that is, whether such operations fall under the concept of economic activity for VAT purposes. Finally, taking into account the Community jurisprudence and that of the Portuguese legal system, it is important to detail which economic activities practiced by these companies confer the right to deduct, as well as which methods of calculating the quantum of the deductible tax supported in the inputs of operations performed by them.
The purpose of this dissertation is to explore the right to deduct value added tax (VAT) from Social Investment Management Companies (SIMC or holding companies). In view of the corporate purpose of these companies, VAT has a great impact on them as regards the fact that SIMC are within the scope of this tax, namely, whether they are classified as taxable persons or not. In the absence of a detailed regime on this issue of SIMC, the Court of Justice of the European Union (CJEU) has stipulated a detailed assessment, which has been welcomed by the various Member States. Within the scope of this dissertation, we intend to explore how the activities carried out by holding companies qualify, that is, whether such operations fall under the concept of economic activity for VAT purposes. Finally, taking into account the Community jurisprudence and that of the Portuguese legal system, it is important to detail which economic activities practiced by these companies confer the right to deduct, as well as which methods of calculating the quantum of the deductible tax supported in the inputs of operations performed by them.
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Keywords
Imposto sobre o valor acrescentado Exercício do direito à dedução Sociedades gestoras de participações sociais Sociedades holding Métodos de apuramento do imposto Value added tax Exercise of the right to deduct Holding companies Tax calculation methods