Tributação das manifestações de fortuna, dos acréscimos patrimoniais e das despesas efetuadas, injustificados.
Date
2014-12
Embargo
Authors
Advisor
Coadvisor
Journal Title
Journal ISSN
Volume Title
Publisher
Universidade Portucalense
Language
Portuguese
Alternative Title
Abstract
A tributação dos incrementos patrimoniais e despesas efetuadas carece de uma
maior atenção por parte do legislador e por parte da doutrina. Sendo atualmente uma das
principais ferramentas no combate à fraude e evasão fiscais, a sua divulgação, análise e
debate deveriam ser alvo de um maior destaque, dada a sua importância, com o objetivo
de promover a sua eficácia.
Com este trabalho pretende-se um melhor entendimento de todos as vertentes
relacionadas com estas questões. Assim, em primeiro lugar, analisamos o regime
jurídico que o ordenamento jurídico fiscal português institui para tributar estes
rendimentos. Numa segunda fase debruçamo-nos sobre a jurisprudência proferida pelos
Tribunais Superiores. Da análise da legislação e dos Acórdãos pronunciados,
examinamos os pontos convergentes e, sobretudo, evidenciamos as questões divergentes
entre a aplicação e a interpretação da lei. Atendendo em especial aos problemas
suscitados pela aplicação do normativo, enunciamos casos hipotéticos para
evidenciarmos os possíveis resultados obtidos em termos de matéria coletável, que a
aplicação das normas produz. Neste âmbito, analisamos ainda as alterações propostas
pelo anteprojeto da reforma do IRS, no que concerne ao regime de tributação das
manifestações de fortuna.
De toda a análise levada a cabo, conclui-se que a redação atual do normativo gera
distorções na determinação da matéria coletável, determinada caso a caso, consoante a
interpretação que é feita da lei, porquanto a redação da lei permite interpretações
diversas. Assim sendo, fica claramente patente a concorrência das normas constantes
das alíneas d) e f) do n.º 1 do artigo 87.º da LGT, com consequências diretas e
penalizadoras para o contribuinte. Neste contexto o conteúdo do anteprojeto permite
solucionar algumas destas questões, mas poderá criar novas problemáticas, pelo que se
aguarda a sua aprovação no sentido de propiciar uma maior eficácia na aplicação deste
regime.
The taxation of asset increases and the incurred expenses require further attention by the legislature and by the doctrine. Currently being one of the main tools in the fight against tax fraud and evasion, disclosure, analysis and debate, it should be given greater prominence, given its importance, in order to promote its effectiveness. This work aims to better understand all the aspects concerning these issues. Firstly, we analyse the legal regime that the Portuguese tax law establishes to tax such income. Secondly, we refer to the jurisprudence issued by the Superior Courts. Taking into account the analysis of the legislation and the pronounced judgments, we analyse the converging points and, above all, we showed the conflicting issues between its application and the interpretation of the law. Regarding the problems rose by the implementation of the normative in particular, we demonstrate hypothetical cases to show the possible results in terms of the taxable income that the application of such norms produce. In this context, we also analysed the changes proposed by the IRS pre- reform bill, regarding the taxation on wealth. Of all the analysis conducted, we can conclude that the way the current legislative is presented creates distortions in determining the tax base, evaluated case by case according to the interpretation made of the law; and this is due to the fact that the law allows distinct interpretations. Therefore, it is clearly visible the competition between the rules in paragraphs d) and f) of nr 1, article 87 of the LGT, with direct and penalizing consequences for the taxpayer. Given these circumstances, although the content of the preproject might solve some of these issues, it may also give rise to new problems. Therefore, we should wait for its approval in order to provide greater efficiency in the implementation of this regime.
The taxation of asset increases and the incurred expenses require further attention by the legislature and by the doctrine. Currently being one of the main tools in the fight against tax fraud and evasion, disclosure, analysis and debate, it should be given greater prominence, given its importance, in order to promote its effectiveness. This work aims to better understand all the aspects concerning these issues. Firstly, we analyse the legal regime that the Portuguese tax law establishes to tax such income. Secondly, we refer to the jurisprudence issued by the Superior Courts. Taking into account the analysis of the legislation and the pronounced judgments, we analyse the converging points and, above all, we showed the conflicting issues between its application and the interpretation of the law. Regarding the problems rose by the implementation of the normative in particular, we demonstrate hypothetical cases to show the possible results in terms of the taxable income that the application of such norms produce. In this context, we also analysed the changes proposed by the IRS pre- reform bill, regarding the taxation on wealth. Of all the analysis conducted, we can conclude that the way the current legislative is presented creates distortions in determining the tax base, evaluated case by case according to the interpretation made of the law; and this is due to the fact that the law allows distinct interpretations. Therefore, it is clearly visible the competition between the rules in paragraphs d) and f) of nr 1, article 87 of the LGT, with direct and penalizing consequences for the taxpayer. Given these circumstances, although the content of the preproject might solve some of these issues, it may also give rise to new problems. Therefore, we should wait for its approval in order to provide greater efficiency in the implementation of this regime.
Keywords
Manifestações de fortuna, Incrementos patrimoniais, Despesas efetuadas, Fraude e evasão fiscais, Matéria coletável, Eficácia, Taxation on wealth, Assets increases, Incurred expenses, Fraud and tax evasion, Tax base, Effectiveness
Document Type
Master thesis
Publisher Version
Dataset
Citation
Santana, R.A. (2014). Tributação das manifestações de fortuna, dos acréscimos patrimoniais e das despesas efetuadas, injustificados. (Dissertação de Mestrado), Universidade Portucalense, Portugal. Disponível no Repositório UPT, http://hdl.handle.net/11328/1067.
Identifiers
TID
201169347
Designation
Mestrado em Gestão
Access Type
Restricted Access
Sponsorship
Orientação: Professora Doutora Antonieta Lima.
Description
Dissertação de Mestrado em Gestão.