A derrama estadual

: algumas questões

Abstract

This dissertation studies the state surtax and the characteristics of this tax that have raised so many doubts in the companies concerned, which have resorted to the courts, which have ruled on this matter in terms that we will dissect. These companies have questioned the compatibility of such a tax with various constitutional principles, namely the principle of tax equality, the principle of the ability to pay, the principle of corporate taxation based on real income, the principle of proportionality, the principle of freedom of tax management, the principle of tax neutrality, the principle of legal certainty and the principle of trust protection. Given the divergences between the understanding of the parties concerned (the companies), and the application and collection of this tax by the Portuguese Tax and Customs Authority, it seems to us that there is room here to delve into the issues related to this matter – issues regarding the various aspects in which it is possible to approach them, namely the framework in the Constitution of the Portuguese Republic.

Date of Award	27 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)