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Abstract(s)
A presente dissertação pretende analisar os pontos essenciais do Regime Especial de
Tributação dos Grupos de Sociedades (RETGS) a fim de perceber o que levou o legislador às
últimas alterações legislativas. Essencialmente o que aconteceu para o legislador fiscal fazer
cair por terra parte das causas de cessação do regime. A nossa curiosidade recai, muito
especificamente, sobre a queda da necessidade de a sociedade dominante manter os 75%
como percentagem de participação no capital da dominada bem como os 50% de direitos de
voto. A fim de obtermos a melhor resposta iremos passar em revista as noções que a
contabilidade oferece ao intérprete, aquelas que o direito das sociedades comerciais apresenta
e o direito fiscal, no que ao tema diz respeito.
The present thesis intends to analise the main points of the Special Regime for Taxation of Corporate Groups (RETGS) in order to understand what led the legislator to the latest legislative changes. Essentially what happened to motivate the fiscal legislator to shut down part of the causes of the termination of the regime. Our curiosity lies, specifically, in the fall of the need for the parent company to keep the 75% as equity percentage of the stake from the subsidiary company and 50% of the voting rights as well. We will go over the notions that accounting rules offer and the ones that company and tax law introduce, as the issue concerns.
The present thesis intends to analise the main points of the Special Regime for Taxation of Corporate Groups (RETGS) in order to understand what led the legislator to the latest legislative changes. Essentially what happened to motivate the fiscal legislator to shut down part of the causes of the termination of the regime. Our curiosity lies, specifically, in the fall of the need for the parent company to keep the 75% as equity percentage of the stake from the subsidiary company and 50% of the voting rights as well. We will go over the notions that accounting rules offer and the ones that company and tax law introduce, as the issue concerns.