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Os benefícios fiscais contratuais ao investimento produtivo em Portugal
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A presente dissertação de mestrado, em Direito e Pra tica Jurídica, na especialidade em Direito Financeiro e Fiscal, inicia-se com uma parte geral acerca dos benefícios fiscais. Nessa primeira parte, abordaremos a sua origem, o seu conceito, as suas diferenças relativamente a outras figuras similares, as suas classificações, a sua constituição, a sua relação jurídica, o seu reconhecimento, a sua transmissão e a sua extinção. Na segunda parte, debruçar-nos-emos sobre os tipos de contratos fiscais, dando especial relevância aos contratos relativos a atribuição de benefícios fiscais e, dentro destes, aos contratos económicos com cláusulas fiscais, já que e precisamente nestes que se compreendem os benefícios fiscais contratuais ao investimento produtivo. Por último, analisaremos, mais especificamente, os benefícios fiscais contratuais ao investimento produtivo. Nesta última parte, começaremos por examinar a evolução legislativa deste regime. No que respeita ao regime atual, averiguaremos o seu âmbito de aplicação, as suas condições de elegibilidade, os seus benefícios fiscais e o procedimento para a sua atribuição. Para concluir esta fase, efetuaremos uma avaliação a estes benefícios fiscais, contemplando as apreciações efetuadas pelo Grupo de Trabalho para o Estudo dos Benefícios Fiscais, os dados relativos a despesa fiscal deste tipo de benefícios e ainda as adversidades que podem decorrer no decurso da avaliação.
This master´s dissertation in Law and Legal Practice, with a specialization in Financial and Tax Law, begins with a general part about tax benefits. Ín this first part, we will look at their origin, their concept, their differences in relation to other similar entities, their classifications, their constitution, their legal relationship, their recognition, their transmission and their extinction. Ín the second part, we will focus on the types of tax contracts, giving special emphasis to contracts relating to the granting of tax benefits and, within these, to economic contracts with tax clauses, since it is precisely in these that contractual tax benefits for productive investment are included. Finally, we will analyze, more specifically, contractual tax benefits for productive investment. Ín this last part, we will begin by analyzing the legislative evolution of this regime. With regard to the current regime, we will investigate the scope, its eligibility conditions, its tax benefits and the procedure for its allocation. To conclude this phase, we will carry out an evaluation of these tax benefits, taking into account the assessments made by the Working Group for the Study of Tax Benefits, data on the tax expenditure of this type of benefit and also the difficulties that may arise during the evaluation.
This master´s dissertation in Law and Legal Practice, with a specialization in Financial and Tax Law, begins with a general part about tax benefits. Ín this first part, we will look at their origin, their concept, their differences in relation to other similar entities, their classifications, their constitution, their legal relationship, their recognition, their transmission and their extinction. Ín the second part, we will focus on the types of tax contracts, giving special emphasis to contracts relating to the granting of tax benefits and, within these, to economic contracts with tax clauses, since it is precisely in these that contractual tax benefits for productive investment are included. Finally, we will analyze, more specifically, contractual tax benefits for productive investment. Ín this last part, we will begin by analyzing the legislative evolution of this regime. With regard to the current regime, we will investigate the scope, its eligibility conditions, its tax benefits and the procedure for its allocation. To conclude this phase, we will carry out an evaluation of these tax benefits, taking into account the assessments made by the Working Group for the Study of Tax Benefits, data on the tax expenditure of this type of benefit and also the difficulties that may arise during the evaluation.
Descrição
Tese de mestrado, Direito e Prática Jurídica, 2025, Faculdade de Direito, Universidade de Lisboa
Palavras-chave
Direito fiscal Auxílios de Estado Igualdade tributária Contratos fiscais Princípio da legalidade fiscal Benefícios fiscais Teses de mestrado – 2025