Benefícios fiscais e art.º 92 do CIRC
: algumas questões

  • Rui Jorge Mendes Teixeira (Student)

Student thesis: Master's Thesis

Abstract

Tax benefits are presented as a mechanism with real and effective impacts on the companies' economy as they are presented as a form of tax savings made through deductions. Spread across several legal diplomas with a special focus on the Tax Benefits Statute, this dissertation seeks to frame tax benefits, which qualifies certain ''state aid'' as a tax benefit, the types of tax benefits existing in our legal system, passing also by the community standards that deal with this matter, mainly those resulting from the Treaty on the Functioning of the European Union resulting from the concern about the impact that these may have on the functioning of the Internal Market. Since the existence of a tax benefit is a tax expense for the State, this dissertation seeks to understand the impact of article 92 of the Tax Benefits Statute, as it presents itself as a rule that limits the deduction of tax benefits, the framework and logic of its existence and also a detailed analysis of it, going through paragraph 2 of this article which exhaustively lists which tax benefits are outside this sphere of limitation. The results evidenced by the study demonstrate that it is possible to use fiscal mechanisms to achieve extra-fiscal objectives, making it necessary to make a balancing judgment between not obtaining revenue (which in reality is qualified as a tax expense) and the interest that is intended to be achieved. The Tax and Customs Authority's interpretation of the ''privileged or preferential income taxation regime'' also arises as a topic of analysis, considering that the application of these regimes is in reality a tax benefit, and the problem of such a comprehensive interpretation that means that any exceptional measure of an exceptional nature that targets extra-fiscal public interests must be considered as a tax benefit and thus be subject to the limitations imposed by article 92 of the CIRC, meaning that any privileged income taxation mechanism that has rules own deductions becomes subject to the deduction limits applicable by the aforementioned article, with the exception of the cases listed exhaustively in number 2 of the same.
Date of Award16 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)

Keywords

  • Tax benefits
  • Tax expense
  • Limits on deduction
  • Tax savings

Designation

  • Mestrado em Direito

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