A periodização do lucro tributável e o princípio da justiça

Abstract

The present dissertation deals with the overlap between the principle of tax justice, laid down in the Portuguese General Tax Law, and the principle of periodization of taxable income or accrual, as defined in the Portuguese Corporate Income Tax Code and accounting standards. The systematization of the dissertation starts with the partial dependency model adopted by the Portuguese Corporate Income Tax Code, since the taxable base has its starting point in accounting law and, secondly, taxation must take in account the real or actual profits, by virtue of the programmatic command provided for in the Portuguese Constitution and the implementation of the accrual regime in tax legislation. As we move on to analyze the respective grounds that justify the overlapping of the formal principle of accrual accounting in the Portuguese Corporate Tax, we will analyze specifically the principle of material justice and the often-overlooked ability to pay justifications, looking at their meaning and materiality in the tax sphere. We will then look at the case law of the Central Administrative Courts, the Supreme Administrative Court and the Administrative and Tax Arbitration Center to delve deeper into the case law that has emerged over time, debating the conclusions there made on which the application of this case law depends on, which as we will see, has not been applied uniformly. Finally, we make our contribution by providing a concrete definition of the conditions that the taxpayer must meet for the case law to operate, aware that each of the cumulative requirements will have a different interpretation and fulfillment depending on the underlying facts. Furthermore, we apraise the Spanish tax legislator's decision to an exception to the principle of specialization or accrual in its Corporate Tax Code, which we believe resolves the issues raised in this dissertation.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)