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Abstract(s)
A presente dissertação incidirá sobre o regime da neutralidade fiscal, em concreto sobre o seu abuso, e as formas legalmente previstas para o seu combate. A análise recairá sobre a aplicação do art.73nº,10º do CIRC, que vem limitar o campo de aplicação do presente regime, excluindo para esse efeito, as operações que tenham como principal objetivo ou como um dos principais objetivos a evasão fiscal. Considerando-se, para efeitos de evasão fiscal as situações em que as sociedades intervenientes não tenham a totalidade dos seus rendimentos sujeitos ao mesmo regime de tributação em IRC, ou ainda as situações em que as operações não tenham sido realizadas por razões economicamente válidas. É sobre este último requisito, que iremos dedicar mais atenção.
This dissertation will focus on the regime of tax neutrality, specifically on its abuse, and the forms legally envisaged for its combat. The analysis will be based on the application of art. 73.º nr. 10.º of the CIRC, which limits the scope of the present regime, excluding for that purpose operations that have as main objective or as one of the main objectives tax evasion. Considering, for the purpose of tax evasion, situations in which the companies involved do not have all of their income subject to the same IRC tax regime, or situations in which the transactions have not been carried out for economically valid reasons. It is on this last requirement, that we will devote more attention.
This dissertation will focus on the regime of tax neutrality, specifically on its abuse, and the forms legally envisaged for its combat. The analysis will be based on the application of art. 73.º nr. 10.º of the CIRC, which limits the scope of the present regime, excluding for that purpose operations that have as main objective or as one of the main objectives tax evasion. Considering, for the purpose of tax evasion, situations in which the companies involved do not have all of their income subject to the same IRC tax regime, or situations in which the transactions have not been carried out for economically valid reasons. It is on this last requirement, that we will devote more attention.
Description
Keywords
Regime da neutralidade fiscal Abuso de direito Cláusula sectorial anti abuso Regime of tax neutrality Abuse of law Anti abuse sector clause