A dedução do imposto sobre o valor acrescentado pelas SGPS

  • Catarina Silva Gonçalves (Student)

Student thesis: Master's Thesis


The purpose of this dissertation is to explore the right to deduct value added tax (VAT) from Social Investment Management Companies (SIMC or holding companies). In view of the corporate purpose of these companies, VAT has a great impact on them as regards the fact that SIMC are within the scope of this tax, namely, whether they are classified as taxable persons or not. In the absence of a detailed regime on this issue of SIMC, the Court of Justice of the European Union (CJEU) has stipulated a detailed assessment, which has been welcomed by the various Member States. Within the scope of this dissertation, we intend to explore how the activities carried out by holding companies qualify, that is, whether such operations fall under the concept of economic activity for VAT purposes. Finally, taking into account the Community jurisprudence and that of the Portuguese legal system, it is important to detail which economic activities practiced by these companies confer the right to deduct, as well as which methods of calculating the quantum of the deductible tax supported in the inputs of operations performed by them.
Date of Award28 Sept 2020
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Odete Oliveira (Supervisor)


  • Value added tax
  • Exercise of the right to deduct
  • Holding companies
  • Tax calculation methods


  • Mestrado em Direito

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