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Authors
Advisor(s)
Abstract(s)
Introduzida pela Lei n.º 12-A/2010, de 30 de junho, com um caráter transitório, proporcional e excecional, a Derrama Estadual surge no seguimento de medidas que tinham como objetivo reforçar e acelerar a redução de défice excessivo e o controlo do crescimento da dívida pública, previstas no Programa de Estabilidade e Crescimento.
A Derrama Estadual foi aditada no ordenamento jurídico e fiscal no ano de 2010 com um caráter transitório e proporcional, o qual se veio a dissipar ao longo dos anos. O caráter transitório permanece até à data deste documento e a proporcionalidade da taxa de Derrama Estadual transformou-se numa progressividade de taxas repartida em três escalões.
O facto de a Derrama Estadual incidir sobre o lucro tributável (e não sobre a matéria coletável) e o facto de a mesma apresentar progressividade de taxas na esfera da tributação das pessoas coletivas induz-nos a analisá-los segundo os princípios fundamentais.
Bem como será analisado um acórdão proferido em sede de tribunal arbitral. A decisão da escolha deste acórdão prende-se com o facto de este apresentar uma declaração de voto, o que espelha as divergências existentes sobre a Derrama Estadual, e com o facto de a decisão ter data recente.
Introduced by Law n.º 12-A/2010, of 30 June, with a transitory, proportional and exceptional character, the State Surtax follows measures that aimed to strengthen and accelerate the reduction of excessive deficit and the control of the public debt growth foreseen in the Stability and Growth Programme. The State Surtax was added to the legal and tax system in 2010 with a transitory and proportional character, which has dissipated over the years. The transitory nature remains until the date of this document and the proportionality of the State Surtax rate has become a progressive rate divided into three levels. The fact that the State Surtax is levied on taxable income (and not on the taxable amount) and the fact that it presents progressive rates in the sphere of taxation of legal persons induces us to analyze them according to fundamental principles. As well as a judgment rendered in the seat of an arbitral court will be analysed. The decision to choose this judgment is related to the fact that it presents an explanation of vote, which reflects the existing divergences on the State Surtax, and to the fact that the decision has a recent date.
Introduced by Law n.º 12-A/2010, of 30 June, with a transitory, proportional and exceptional character, the State Surtax follows measures that aimed to strengthen and accelerate the reduction of excessive deficit and the control of the public debt growth foreseen in the Stability and Growth Programme. The State Surtax was added to the legal and tax system in 2010 with a transitory and proportional character, which has dissipated over the years. The transitory nature remains until the date of this document and the proportionality of the State Surtax rate has become a progressive rate divided into three levels. The fact that the State Surtax is levied on taxable income (and not on the taxable amount) and the fact that it presents progressive rates in the sphere of taxation of legal persons induces us to analyze them according to fundamental principles. As well as a judgment rendered in the seat of an arbitral court will be analysed. The decision to choose this judgment is related to the fact that it presents an explanation of vote, which reflects the existing divergences on the State Surtax, and to the fact that the decision has a recent date.
Description
Mestrado em Fiscalidade
Keywords
IRC Derrama estadual Princípios constitucionais Jurisprudência State surtax Constitutional principles Jurisprudence
Citation
Barroso, C. I. C. (2022) A derrama estadual. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15400