Desenvolvimentos recentes em matéria de tributação das manifestações de fortuna

Abstract

In the following review, we intend to approach some of the particularities in the application of the taxation regime of expressions of fortune, and some of his weaknesses. This way of taxation defines a set of expressions of fortune which show default of the tax declarative obligations. The combat to fraud and tax evasion is the goal of this way of taxation to preserve the fiscal equality.

Date of Award	18 Oct 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)