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Este trabalho visa tratar a evolução das Sociedades Gestoras de Participações Sociais (adiante designadas abreviadamente por SGPS) entre o período de 2005 e 2014, fazendo uma caraterização evolutiva desde o início (2005) até aos dias de hoje (2014).
Analisaremos em particular a importância que as SGPS têm na nossa sociedade e a gestão de participações sociais de outras sociedades, como forma indireta de exercício de atividades económicas.
Analisaremos ainda as diferenças entre as SGPS e o Regime Especial de Tributação dos Grupos de Sociedade (adiante designado abreviadamente por RETGS) e qual a sua aplicação em sede de IRC e em sede de IVA nos diversos anos com referência há legislação que regula esta matéria.
A ideia final deste trabalho é que o leitor consiga saber a utilidade e a função das SGPS e estabelecer uma comparação com o RETGS ao longo dos anos acima referenciados.
The main objective of this work is to address the evolution of Shareholdings Management Companies (designated also as SGPS in this work) between the period of 2005 and 2014, doing an evolutionary characterization since the beginning (2005) until the present days (2014). We analyze in particular the importance that the SGPS, have in our society and is the management of social participations in other societies as an indirect form of economic activities. Also we analyze the differences between the SGPS and the Special Tax Regime for Company Groups (designated also as RETGS in this work) and what their application for IRC and for VAT in several years and which law governs this matter. The final idea of this work is to make the reader able to know the usefulness and function of SGPS and establish a comparison with the RETGS over the years referenced above.
The main objective of this work is to address the evolution of Shareholdings Management Companies (designated also as SGPS in this work) between the period of 2005 and 2014, doing an evolutionary characterization since the beginning (2005) until the present days (2014). We analyze in particular the importance that the SGPS, have in our society and is the management of social participations in other societies as an indirect form of economic activities. Also we analyze the differences between the SGPS and the Special Tax Regime for Company Groups (designated also as RETGS in this work) and what their application for IRC and for VAT in several years and which law governs this matter. The final idea of this work is to make the reader able to know the usefulness and function of SGPS and establish a comparison with the RETGS over the years referenced above.
Descrição
Mestrado em Fiscalidade
Palavras-chave
SGPS RETGS IRC IVA VAT