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Abstract(s)
A presente dissertação tem como objetivo a análise do regime jurídico-tributário da compensação de créditos fiscais, mais propriamente, da compensação por iniciativa dos particulares. Para tal, é necessário recorrer ao estudo de obras doutrinárias e de decisões jurisprudenciais para saber como opera esse regime. O legislador nacional prevê a hipótese de se extinguir as obrigações fiscais através do mecanismo da compensação de créditos (art.40º nº2 da LGT), definindo para tal duas formas diferentes de o fazer, uma através do procedimento de compensação por iniciativa da administração tributária (art.89º CPPT), e a outra através do procedimento de compensação por iniciativa dos particulares (arts.90º e 90º-A CPPT). Apesar, destes procedimentos estarem regulados no ordenamento jurídico-fiscal há que afirmar que o legislador não o fez da melhor forma, sendo possível destacar várias falhas neste regime, dificultando a utilização deste mecanismo pelos diferentes titulares do direito a compensar. Para poder colmatar estas falhas é necessário haver uma mudança legislativa, tendo em vista tornar estes procedimentos mais transparentes e fáceis de utilização, podendo tomar como exemplo para estas alterações o regime da compensação de créditos fiscais no ordenamento jurídico espanhol.
This thesis aims to analyze the legal and tax regime offsetting tax credits, more properly, offsetting tax credits of the initiative of taxpayers. For this it is necessary to resort to the study of doctrinal works and jurisprudence to know how this system operates. The national legislature provides the chance to extinguish the tax liabilities through the offsetting credits (art.40, paragraph 2 of the LGT) engine setting for these two different ways of doing it, one through the clearing procedure at the initiative of the tax administration (art.89 º of the CPPT), and the other, throught the clearing procedure iniciatiated by individuals. Although, these procedures are regulated in legal and tax planning must be stated that the legislature did not do so in the best way, it is possible to highlight several shortcomings of this regime, hindering the use of this mechanism by different persons entitled to offsetting tax credits. To remedy these shortcomings, it is necessary to be a legislative change in order to make these procedures more transparent and easier to use, and may take as an example to these changes the system of offsetting tax credits in Spanish law.
This thesis aims to analyze the legal and tax regime offsetting tax credits, more properly, offsetting tax credits of the initiative of taxpayers. For this it is necessary to resort to the study of doctrinal works and jurisprudence to know how this system operates. The national legislature provides the chance to extinguish the tax liabilities through the offsetting credits (art.40, paragraph 2 of the LGT) engine setting for these two different ways of doing it, one through the clearing procedure at the initiative of the tax administration (art.89 º of the CPPT), and the other, throught the clearing procedure iniciatiated by individuals. Although, these procedures are regulated in legal and tax planning must be stated that the legislature did not do so in the best way, it is possible to highlight several shortcomings of this regime, hindering the use of this mechanism by different persons entitled to offsetting tax credits. To remedy these shortcomings, it is necessary to be a legislative change in order to make these procedures more transparent and easier to use, and may take as an example to these changes the system of offsetting tax credits in Spanish law.