A tributação das manifestações de fortuna

: jurisprudência e reflexões da atualidade

Abstract

The main objective of this research is to analyze and interpret the legal regime for the taxation of expressions of fortune as a measure to combat fraud and tax evasion. More than a theoretical exposition, it will be our objective to highlight the practical side of the topic, through the presentation of the latest portuguese jurisprudence, in order to understand what has been the understanding of our courts on the various issues that the present regime raises. Finally, we will enunciate a curious aspect about the regime that will not have the desired development, due to lack of doctrine and jurisprudence.

Date of Award	29 Mar 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)