Tributação de empresas em situação de insolvência

: o apoio fiscal à recuperação

Abstract

The tax support for the recovery of insolvent companies in Portugal is the result of State measures that aim to safeguard the minimum economic and social conditions for the welfare of the community, thus promoting the country’s economy and development. To this end, the insolvency regime will be analysed in order to understand this whole process. In turn, account will be taken of the importance of tax benefits in an insolvency situation, as well as how they can be useful in these situations. We will try to understand if this support is justified and if it is given fairly, analysing the political objectives in the attribution of the benefit, the competitive and discriminatory problem between companies, and the public interest.

Date of Award	16 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)