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Authors
Advisor(s)
Abstract(s)
Esta dissertação tem como objetivo analisar o impacto fiscal na operação de fusão de sociedades, numa perspetiva predominante no imposto sobre o rendimento.
A fusão é uma das formas de reestruturação de sociedades que se encontra regulamentada pelo Código das Sociedades Comerciais e pelo Código do Imposto sobre o Rendimento das Pessoas Coletivas. E neste presente trabalho foi apresentado a sua noção e evolução histórica. Para conhecer e perceber quais modalidades são permitidas para aplicação do regime especial de tributação.
A transferência dos patrimónios das sociedades fundidas para a sociedade beneficiária nem sempre se traduz na realização de resultado líquido. Por conseguinte, a tributação pela regra geral pode constituir o próprio entrave ao processo de fusão de sociedades.
Com isso, os legisladores introduziram na legislação fiscal portuguesa e cabo-verdiana o regime especial de tributação, com propósito neutralizar a influência fiscal na decisão da fusão.
Assim, abordamos de forma separa a tributação de fusão pela regra geral e o regime de neutralidade fiscal consagradas nos artigos 73.° a 78.° do CIRC. Apresentando deste modo, as consequências fiscais. Além da fusão interna, foi também objeto do nosso estudo, a tributação da operação de fusão quando realizada com sociedades de outro Estado-Membro, que é igualmente prevista no regime especial do CIRC.
A fusão de sociedades está sujeito a enquadramento nos outros códigos de tributação, que mereceu a nossa análise.
Por fim, fizemos uma análise comparativa entre o regime especial aplicado à fusão de sociedades, previsto na legislação fiscal portuguesa e cabo-verdiana. Tendo em conta, que o código tributário de Cabo Verde é relativamente recente, em relação ao de Portugal que já foi sujeito a várias alterações.
This dessertation has as objective analyze fiscal impact in fusion operation of society, in predominant perspetive of income tax. The fusion are one of the form of restructuring societs where we can find the code of comercial societies and the code of tax about personal and collectives performance. In this present work was presented the notion and historical evolution. To know and understand which modalities ateallowed for application of special taxation regime. The transfer of the assets of the fusion societies to the beneficiary company does not always result in the achievement of a net result. Consequently, taxation under the general rule can constitute the very obstacle to the process of merging companies. As a result, legislators introduced a special tax regime into Portuguese and Cape Verde antax legislation, with the aim of neutralizing tax influence on the merger decision. Thus, we approach separately the merger taxation by the general rule and the Tax Neutrality Regimeen shrined in articles 73.° to 78.° of the CIRC. Presenting in this way, the tax consequences. In addition to internal fusion, the subject of our study was also the taxation of fusions when carried out with companies from another Member State, which is also provided for in the special regime of the CIRC. The fusion of societies is subject to the framework of other taxation codes, which deserved our analysis. Finally, we carried out a comparative analysis between the special regime applied to the merger of companies, provided for in Portuguese and Cape Verde antax legislation. Taking intoa ccount that Cape Verde's tax code is relatively recent, compared to Portugal's, which has already been subject to several changes.
This dessertation has as objective analyze fiscal impact in fusion operation of society, in predominant perspetive of income tax. The fusion are one of the form of restructuring societs where we can find the code of comercial societies and the code of tax about personal and collectives performance. In this present work was presented the notion and historical evolution. To know and understand which modalities ateallowed for application of special taxation regime. The transfer of the assets of the fusion societies to the beneficiary company does not always result in the achievement of a net result. Consequently, taxation under the general rule can constitute the very obstacle to the process of merging companies. As a result, legislators introduced a special tax regime into Portuguese and Cape Verde antax legislation, with the aim of neutralizing tax influence on the merger decision. Thus, we approach separately the merger taxation by the general rule and the Tax Neutrality Regimeen shrined in articles 73.° to 78.° of the CIRC. Presenting in this way, the tax consequences. In addition to internal fusion, the subject of our study was also the taxation of fusions when carried out with companies from another Member State, which is also provided for in the special regime of the CIRC. The fusion of societies is subject to the framework of other taxation codes, which deserved our analysis. Finally, we carried out a comparative analysis between the special regime applied to the merger of companies, provided for in Portuguese and Cape Verde antax legislation. Taking intoa ccount that Cape Verde's tax code is relatively recent, compared to Portugal's, which has already been subject to several changes.
Description
Mestrado em Fiscalidade
Keywords
Fusão de sociedades Regime de neutralidade fiscal Regra geral Planeamento fiscal Fusions of societies Tax neutrality regime General rule Tax planning
Citation
Dias, M. C. (2024) A fiscalidade no processo de fusão das sociedades em sede dos impostos sobre rendimentos. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17480