| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.24 MB | Adobe PDF |
Authors
Abstract(s)
O presente trabalho recai sobre a tributação das operações de fusão de sociedades em sede de imposto sobre o rendimento. São nele retratados os dois possíveis regimes de tributação aplicáveis à operação de fusão: o Regime especial aplicável às fusões, cisões, entradas de activos e permutas de partes sociais previsto nos artigos 73º e seguintes do CIRC (apenas na parte relacionada com operação de fusão) e o regime geral. É abordada a regulamentação da figura jurídica de fusão de sociedades e a sua relevância no enquadramento fiscal em sede de imposto sobre o rendimento. É feito um enquadramento legal da operação de fusão no Regime especial aplicável às fusões, cisões, entradas de activos e permutas de partes sociais, identificando o tipo de sociedades e operações abrangidas pelo regime. Em paralelo, é explorada a forma de tributar a operação de fusão pelo regime geral. São identificadas quais as consequências resultantes da aplicação dos dois regimes nas sociedades fundidas (incorporadas), na sociedade beneficiária (incorporante) e nos respetivos detentores das participações sociais (sócios). É evidenciado a influência do planeamento fiscal por parte das sociedades envolvidas, na opção entre os dois regimes, e por outro lado, pretende-se mostrar que o uso de um planeamento fiscal abusivo, caracterizado por evasão fiscal, pode ser em si, motivo para impor a não aplicação do regime especial de tributação, conforme é definido no n.º 10 do artigo 73º do CIRC. Por último, serão comparadas as duas formas de tributação de uma operação de fusão.
This dissertation concerns the taxation on corporation tax of the mergers. The two possible taxation regimes applicable to the mergers are presented here: the System of Taxation applicable to mergers, divisions, transfer of assets and exchange of shares allowed in the articles 73rd and the following ones under the CIRC (Tax Code on Income of Legal Persons) (only related to mergers) and the common regime. It is mentioned the regulation of the legal concept of the mergers and its relevance in the income tax context. A legal context of the mergers under the System of Taxation applicable to mergers, divisions, transfers of assets and exchange of shares is explained, identifying what kind of companies and operations are covered by the system. At the same time, it is explored the way to tax the mergers through common regime. This dissertation identifies which will be the consequences resulting from the application of the two systems to the acquired companies and their shareholders and to the acquiring companies. The influence of the tax planning by the involved companies, when they select one of the two systems, is exposed and, on the other hand, it is revealed how applying an aggressive tax planning, considered as tax evasion, can be, by itself, a motive to refuse the application of the System of Taxation, as stated in the number 10th of the article 73rd under the CIRC. Finally, a comparison between the two systems of taxation of the mergers is made.
This dissertation concerns the taxation on corporation tax of the mergers. The two possible taxation regimes applicable to the mergers are presented here: the System of Taxation applicable to mergers, divisions, transfer of assets and exchange of shares allowed in the articles 73rd and the following ones under the CIRC (Tax Code on Income of Legal Persons) (only related to mergers) and the common regime. It is mentioned the regulation of the legal concept of the mergers and its relevance in the income tax context. A legal context of the mergers under the System of Taxation applicable to mergers, divisions, transfers of assets and exchange of shares is explained, identifying what kind of companies and operations are covered by the system. At the same time, it is explored the way to tax the mergers through common regime. This dissertation identifies which will be the consequences resulting from the application of the two systems to the acquired companies and their shareholders and to the acquiring companies. The influence of the tax planning by the involved companies, when they select one of the two systems, is exposed and, on the other hand, it is revealed how applying an aggressive tax planning, considered as tax evasion, can be, by itself, a motive to refuse the application of the System of Taxation, as stated in the number 10th of the article 73rd under the CIRC. Finally, a comparison between the two systems of taxation of the mergers is made.
Description
Mestrado em Contabilidade
Keywords
Regime de neutralidade fiscal Regime geral Tributação em imposto sobre o rendimento Planeamento fiscal Medidas anti-abuso Participation exemption Merger Tax neutrality regime Common regime Corporation tax Tax planning Anti-abuse rules