Medidas fiscais no âmbito da Lei n.º 75/2020, relativa ao processo extraordinário de viabilização de empresas (PEVE)

Sara Luís Dias, Emília Rita Ferreira

Research output: Chapter in Book/Report/Conference proceedingChapter


The present work aims to analyse the Processo Extraordinário de Viabilização de Empresas (PEVE). In an initial phase, we focus on the evolution and proliferation of means of recovery for insolvent debtors and the creation of the PEVE. Then, we analyze the characteristics and procedures of the process that seem to be the most relevant and compare them with other recovery mechanisms already in place, especially the Revitalization Process (PER). And, finally, we analyze the tax effects foreseen under PEVE, in particular the effects in relation to Tax Administration and Social Security credits, the application of the tax benefits set out in articles 268 to 270 of the CIRE, the deduction of tax losses for IRC purposes and also the consideration of irrecoverable credits for IRC purposes. We seek to understand the effect and interest of these measures for the success of recovery plans, taking into account the unavailable and public nature of the tax credit.
Original languagePortuguese
Title of host publicationE.Tec Yearbook
Subtitle of host publicationGovernance & Technology
EditorsMaria Miguel Carvalho, Sónia Moreira
PublisherUniversidade do Minho
Number of pages20
Publication statusPublished - Dec 2021
Externally publishedYes

Publication series

NameE.Tec Yearbook - Governance & Technology
ISSN (Print)2184-707X


  • Tax credit
  • Viability
  • Companies
  • Recovery
  • Restructuring
  • Extrajudicial

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