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Do dever da sociedade comercial insolvente elaborar e prestar contas e pagar impostos : no cumprimento das obrigações contabilísticas e fiscais
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Versa a presente dissertação sobre o dever da sociedade comercial insolvente em elaborar e prestar contas e pagar impostos – seja quanto às obrigações de natureza contabilística e, bem assim, quanto às declarativo-fiscais junto da Autoridade Tributária e Aduaneira. Recolhemos da história milenar a importância do registo das operações comerciais certamente, com o fito finalístico de coletar o tributo. E, nesta identificamos que a fallencia tem, desde há muito, um quadro legal mais ou menos densificado. Dos ensinamentos de PEDRO MARTINS, aprendemos que a partir do século XVI, na aferição da existência de fraude no delicto de bancarrota, um dos primeiros requisitos a verificar respeitava ao estado dos livros e escripturação do commerciante. Sinalizava-se, assim, a inegável importância da, agora, contabilidade, no processo falimentar. Releva, ainda hoje, a importância da positivação no Direito comercial e fiscal de normas quanto à elaboração e prestação de contas. No Direito falimentar, na redação originária do art.º 65.º do CIRE2, o legislador limitou-se a afirmar abstratamente que o dever de elaborar e depositar as contas pertencia ao devedor. Em 2012 procurou-se, com a alteração da redação do citado preceito3, mitigar a incerteza suscitada pela doutrina, administradores da insolvência, Administração Fiscal e dirimida na justiça, sobre a quem são acometidas, na sociedade comercial insolvente, as obrigações de prestação de contas e as fiscais. A alteração preconizada teve por efeito conseguir uma meridiana clareza, e não o almejado termo ao dissenso existente. Sucedendo o encerramento do estabelecimento (art.º 156.º/2), face à redação vigente do art.º 65.º/3, ainda hoje, na doutrina e nos demais operadores, a interpretação da norma é controvertida quanto à sua previsão e consequências operativas da sua estatuição, designadamente no que respeita ao cumprimento das obrigações declarativas e fiscais. Por via do “direito circulatório”4 procurou a Administração Tributária assegurar a aplicabilidade do art.º 65.º, quanto ao cumprimento das obrigações fiscais e contabilísticas. É nossa opinião que, ao longo da presente dissertação, acompanhados pela doutrina e pela jurisprudência, percorremos um caminho com o fim último de densificar o conteúdo do dever, da sociedade comercial insolvente em processo de liquidação, de cumprir com as obrigações contabilísticas e fiscais. É nosso entendimento que este estudo, sempre em aberto, afirma-se, no plano académico, como uma contribuição que não tem, nem pode ter, a pretensão de esgotar a matéria. Ademais, porquanto com as questões deixadas em aberto, abrem-se portas a quem queira teorizar sobre as mesmas, na busca de soluções jurídicas, que o legislador optou por não oferecer, para os problemas de ordem prática convocados.
This dissertation deals with the duty of an insolvent commercial company to draw up and file accounts and pay taxes - both in terms of accounting obligations and tax declarations to the Tax and Customs Authority. We can see from ancient history the importance of registering commercial transactions, certainly for the purpose of collecting tax. Likewise, for reasons of misfortune or not, the reality of bankruptcy has long had a more or less densified legal framework. From the teachings of PEDRO MARTINS, we learn that from the 16th century onwards, in order to assess the existence of fraud in the crime of bankruptcy, one of the first requirements to be verified was the state of the merchant's books and accounts. This signaled the undeniable importance of accounting in the bankruptcy process. It is therefore understandable why specific rules on the preparation and rendering of accounts were laid down in commercial and tax law. In bankruptcy law, in the original wording of article 65 of the CIRE, the legislator limited himself to stating abstractly that the duty to draw up and deposit the accounts belonged to the debtor. In 2012, an attempt was made to change the wording of the aforementioned precept, in order to mitigate the uncertainty raised by legal scholars, insolvency administrators, the tax authorities and settled in the courts, as to who is responsible for the obligation to provide accounts and for the tax obligations of the insolvent company. The effect of the recommended amendment was to achieve clarity, not to put an end to the existing dissent. Following on from the decision to close the establishment (art. 156/2) and in view of the current wording of art. 65/3, even today, the interpretation of the rule is controversial in the legal profession and among other operators, as to its provision and the operative consequences of its enactment, particularly with regard to compliance with declaratory and tax obligations. In Circular 15/2015, the Tax Administration, interpreting the insolvency law within the framework of the tax law, sought to ensure the applicability of art. 65 with regard to the fulfilment of tax and accounting obligations. It is our opinion that throughout this dissertation, accompanied by doctrine and case law, we have travelled a path with the ultimate aim of densifying the content of the duty of the insolvent legal person in the process of liquidation to comply with accounting and tax obligations, especially with regard to declarations. We believe that this study, which is always open-ended, is an academic contribution that does not and cannot claim to exhaust the subject. Furthermore, since many questions are left open, it opens the door to those who wish to theorise about them, in search of legal solutions to the practical problems raised, which the legislator chose not to answer.
This dissertation deals with the duty of an insolvent commercial company to draw up and file accounts and pay taxes - both in terms of accounting obligations and tax declarations to the Tax and Customs Authority. We can see from ancient history the importance of registering commercial transactions, certainly for the purpose of collecting tax. Likewise, for reasons of misfortune or not, the reality of bankruptcy has long had a more or less densified legal framework. From the teachings of PEDRO MARTINS, we learn that from the 16th century onwards, in order to assess the existence of fraud in the crime of bankruptcy, one of the first requirements to be verified was the state of the merchant's books and accounts. This signaled the undeniable importance of accounting in the bankruptcy process. It is therefore understandable why specific rules on the preparation and rendering of accounts were laid down in commercial and tax law. In bankruptcy law, in the original wording of article 65 of the CIRE, the legislator limited himself to stating abstractly that the duty to draw up and deposit the accounts belonged to the debtor. In 2012, an attempt was made to change the wording of the aforementioned precept, in order to mitigate the uncertainty raised by legal scholars, insolvency administrators, the tax authorities and settled in the courts, as to who is responsible for the obligation to provide accounts and for the tax obligations of the insolvent company. The effect of the recommended amendment was to achieve clarity, not to put an end to the existing dissent. Following on from the decision to close the establishment (art. 156/2) and in view of the current wording of art. 65/3, even today, the interpretation of the rule is controversial in the legal profession and among other operators, as to its provision and the operative consequences of its enactment, particularly with regard to compliance with declaratory and tax obligations. In Circular 15/2015, the Tax Administration, interpreting the insolvency law within the framework of the tax law, sought to ensure the applicability of art. 65 with regard to the fulfilment of tax and accounting obligations. It is our opinion that throughout this dissertation, accompanied by doctrine and case law, we have travelled a path with the ultimate aim of densifying the content of the duty of the insolvent legal person in the process of liquidation to comply with accounting and tax obligations, especially with regard to declarations. We believe that this study, which is always open-ended, is an academic contribution that does not and cannot claim to exhaust the subject. Furthermore, since many questions are left open, it opens the door to those who wish to theorise about them, in search of legal solutions to the practical problems raised, which the legislator chose not to answer.
Descrição
Direito e Prática Jurídica
Palavras-chave
Sociedade comercial Insolvência Liquidação Prestação de contas Cumprimento das obrigações Teses de mestrado - 2025