A colisão entre o princípio da realização e o justo valor

: confronto entre a contabilidade e o direito fiscal

Abstract

The object of this dissertation is the collision between Accounting and Taxation. Trying to understand the continuous confrontation between this two realities that so many times hurt the profits to be earned by the companies, we analyzed the tension between the article 18º nº 9 point a) of the Portuguese Corporate Income Tax Code (CIRC), referring to financial assets at fair value put through the profit or loss account, and the article 45º nº 3 of the Portuguese Corporate Income Tax Code, that established that the losses derived from this financial assets would be accounted by half of its value, the collision between this two articles created an asymmetry of treatment given by the tax legislation to the same subject. The analysis made in this dissertation recurs to the General Principles of the Portuguese Tax Law, giving special attention the Realization Principle and the spirit behind the creation of the tax norms, in order to support the solutions given by the legislator to the referred confrontations, in an attempt to apply it to similar problems.

Date of Award	1 Mar 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)