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A evolução da dedutibilidade dos gastos ocorridos pelas empresas : as alterações ao artigo 23º do CIRC
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O propósito desta dissertação passa por comparar o antigo e o atual regime da dedutibilidade dos gastos, referido no artigo 23º do CIRC.
A análise assentou nos requisitos do regime da dedutibilidade existentes no anterior e no atual CIRC e nas modificações, que alteraram esses mesmos requisitos, levadas a cabo pela Reforma do CIRC, em 2014.
Se no anterior CIRC os requisitos que definiam a dedutibilidade dos gastos eram o da comprovação e da indispensabilidade, com a Reforma do CIRC, definiu-se que a comprovação dos gastos deveria ser documental e suprimiu-se o critério da indispensabilidade.
O novo CIRC não trouxe apenas uma nova definição do critério da comprovação, ou a eliminação do requisito da indispensabilidade. O mesmo gerou algumas fragilidades ao regime da dedutibilidade com a criação de normas específicas anti-abuso, bem como as tributações autónomas.
Apesar desta Reforma, pode admitir-se que algumas questões quanto a este regime poderiam ser melhor definidas, de modo a que não existisse espaço para a AT desconsiderar a dedutibilidade das despesas, inclusive no que toca às fragilidades que a Reforma ao artigo 23º CIRC trouxe consigo.
The purpose of this dissertation is to compare the old and the current regime of the deductibility of the expenses, referred in article 23 of the CIRC. The analysis is based on the requirements of the existing deduction regime in the previous and the current CIRC and in the modifications that altered those same requirements, carried out by the Reform of the CIRC, in 2014. If in the previous CIRC the requirements that defined the deductibility of expenses were the proof and the indispensability, with the Reform, it was defined that the proof of expenses should be documentary and the criteria of indispensability was eliminated. The new CIRC brought not only a new definition of the criterion of proof, or the elimination of the requirement of indispensability. It has also generated some weaknesses in the regime of deductibility with the creation of specific anti-abuse rules as well as autonomous taxation. Despite this Reform, it may be admitted that some issues regarding this regime could be better defined, so that there was no space for AT to disregard the deductibility of expenses, including some fragilities that the Reformation to Article 23 CIRC brought with it.
The purpose of this dissertation is to compare the old and the current regime of the deductibility of the expenses, referred in article 23 of the CIRC. The analysis is based on the requirements of the existing deduction regime in the previous and the current CIRC and in the modifications that altered those same requirements, carried out by the Reform of the CIRC, in 2014. If in the previous CIRC the requirements that defined the deductibility of expenses were the proof and the indispensability, with the Reform, it was defined that the proof of expenses should be documentary and the criteria of indispensability was eliminated. The new CIRC brought not only a new definition of the criterion of proof, or the elimination of the requirement of indispensability. It has also generated some weaknesses in the regime of deductibility with the creation of specific anti-abuse rules as well as autonomous taxation. Despite this Reform, it may be admitted that some issues regarding this regime could be better defined, so that there was no space for AT to disregard the deductibility of expenses, including some fragilities that the Reformation to Article 23 CIRC brought with it.
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Direito fiscal Dedutibilidade dos gastos Reforma fiscal Teses de mestrado - 2018