Fundos de créditos

: enquadramento fiscal

Abstract

The aim of this dissertation is to analyse the tax framework of the concept of credit funds as an alternative to bank financing, enshrined in Portuguese legislation through Decree-Law no. 144/2019, with the aim of finding concrete solutions to overcome the tax uncertainty surrounding this new mechanism for granting credit. We will begin by providing the background of this figure at European Union level. We will then briefly analyse the main aspects covered by the concept, as well as its introduction into the Portuguese legal system. This is followed by a critical reflection on the tax regime to be conferred on credit funds within the tax reality currently in force, through a study of the institute of tax benefits and the regimes applicable to similar figures.. We will end by presenting the solution that we believe is best suited to resolving the issue in question.

Date of Award	22 Jan 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	António Américo Felgueiras Seabra Pinto Coelho (Supervisor)