A tributação autónoma dos gastos com indemnizações, compensações, bónus e outras remunerações variáveis

Abstract

Since its entry into force, the Autonomous Taxation has been far from being peacefully applied due to the absence of definition, by the legislator, of the concepts employed therein. Through this dissertation, we aim to achieve a more practical insight into the subject of Autonomous Taxation regarding expenses with indemnities or compensations, as well as bonuses and other variable remunerations paid to managers, administrators, or directors, as provided for in paragraph 13 of article 88 of the Corporate Income Tax Code. In this way, we intend to further enhance the existing technical understanding of this reality by analyzing the positions of various stakeholders throughout doctrine and case law. In order to address questions related to the aforementioned norm left open by the legislator, we have employed the method of legal research, focused on jurisprudential investigation. Throughout this dissertation, we have been able to contribute to the identification of the prevailing understanding in doctrine and case law for some of the most contentious notions presented. Regarding the remaining concepts, our contribution is limited to identifying and presenting the ongoing discussions.

Date of Award	15 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor)