A compensação de créditos tributários por iniciativa dos particulares

Abstract

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.

Date of Award	26 Mar 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Manuel Corucho Duarte Morais (Supervisor)