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Abstract(s)
A presente investigação procura oferecer um estudo sistemático e normativamente integrado em torno do princípio do rendimento líquido e da sua concretização no regime de dedutibilidade de gastos em sede de IRC, com particular ênfase para o disposto no artigo 23.º do respetivo Código. Tratando-se de uma temática que já conta com um acervo doutrinal e jurisprudencial bastante considerável, a presente investigação procurará, num primeiro momento, delimitar os pressupostos de uma teoria geral da dedutibilidade de gastos. Para o efeito, cingir-nos-emos ao caso dos sujeitos passivos que, na terminologia adotada pelo respetivo Código, exercem, a título principal, uma atividade de natureza comercial, industrial ou agrícola, considerados mais amplamente como empresas. Nesse espectro, procuraremos oferecer ênfase à concretização do princípio do rendimento líquido como rendimento líquido objetivo, por ser esta a dimensão que se reporta à necessidade de reconhecer um sistema de deduções objetivas para os gastos e perdas relacionados com a atividade deste tipo de sujeitos passivos de IRC, nos termos acolhidos pelo já referido artigo 23.º do correspondente Código. De acordo com a posição assumida ao longo da presente investigação, será justamente na sua concretização enquanto rendimento líquido objetivo que o princípio do rendimento líquido, assim como o mecanismo de dedutibilidade de gastos que o concretiza, encerram uma função de compensação que tem os sujeitos passivos de IRC como beneficiários e com base na qual lhes é permitida a subtração, para o cálculo final do respetivo lucro tributável, dos gastos e perdas incorridos ou suportados e que se relacionem objetivamente com a atividade empresarial prosseguida, independentemente de estarem em causa gastos de natureza operacional, de financiamento ou até mesmo de investimento. Neste segmento, procuraremos também delimitar uma proposta interpretativa para o atual artigo 23.º, n.º1, do CIRC em consonância com a alteração de redação protagonizada pela Lei n.º 2/2014, de 16 de janeiro – que concretizou a mais recente Reforma do IRC. Em paralelo, a parametrização do rendimento líquido enquanto Tatbestand negativo permitirnos- á delimitar também uma função de exclusão a operar diretamente ao nível do conceito de rendimento-acréscimo que vigora em sede de IRC, naquela que é a respetiva projeção enquanto acréscimo patrimonial líquido. Esta função de exclusão, que exige um permanente jogo remissivo entre a lei fiscal e os princípios constitucionais imanentes ao sistema de tributação das empresas, verte-se num princípio geral de exclusão de tributação de todos os atos de despesa que cumpram os requisitos ínsitos ao artigo 23.º, n.º1, do CIRC. Em termos simétricos, tal verte-se igualmente na transformação, por equiparação, a proveitos tributáveis, de todos os gastos não dedutíveis, algo que, inclusive, permitirá a delimitação de um espaço normativo autónomo para os regimes de não-dedutibilidade de gastos reconhecido pelo CIRC, tanto aquele que resulta da interpretação a contrario do artigo 23.º, n.º1, como, de igual forma, o que consta expressamente no artigo 23.º-A, do mesmo Código. Num segundo momento, serão concretizados as várias implicações interpretativas do princípio do rendimento líquido e da sua articulação, quer com os princípios constitucionais gerais – em particular, o princípio da igualdade – quer com os princípios fiscais gerais – neste último caso, com uma notória proeminência para o princípio da capacidade contributiva e, ao mesmo tempo, para o princípio da tributação das empresas pelo rendimento real, expressamente consagrado no artigo 104.º, n.º2, da CRP. Ainda a este nível relevará sobremaneira a articulação do princípio do rendimento líquido com os demais princípios e conceitos contabilísticos que influem, de forma decisiva, para a quantificação e imputação de cada componente negativa ao resultado do exercício. Serão também analisadas as projeções do princípio do rendimento líquido ao nível do regime de dedutibilidade de gastos inerentes ao financiamento societário (juros) e em alguns regimes especiais de dedutibilidade de gastos que com aquele princípio revelam uma íntima conexão, tais como os regimes de depreciações e amortizações, perdas por imparidade ou provisões. Em complemento, face à sua igual conexão ao princípio do rendimento líquido, será também objeto de análise um conjunto de regimes de dedutibilidade de gastos mais específicos, de que são exemplo os relativos a créditos incobráveis ou ativos intangíveis.
This research seeks to offer a systematic and normatively integrated study on the net income principle and its implementation at the level of the current regime of deductibility of expenses under IRC, with emphasis on the provisions of Article 23 of the respective Code. As this is a subject that already has a considerable body of doctrine and case law, this research will firstly seek to delimit the assumptions of a general theory of deductibility of expenses. For this purpose, we will confine ourselves to the case of taxpayers who, in the terminology adopted by the CIRC, exercise a commercial, industrial, or agricultural activity as their main activity, more broadly considered as companies. In this spectrum, we will seek to place particular emphasis on the materialization of the net income principle as objective net income, as this is the dimension that relates to the need to recognize a system of objective deductions for expenses and losses related to the activity of this type of IRC taxpayers. According to the position taken throughout this research, it is precisely in its expression as objective net income that the net income principle, as well as the mechanism of deductibility of expenses that materializes it, enclose a compensation function that has the IRC taxpayers as beneficiaries and based on which they are allowed to subtract, for the final calculation of the respective taxable income, the expenses and losses incurred or incurred and objectively related to the business activity pursued, regardless of whether these are operating, financing or even investment expenses. In this segment, we will also seek to delimit an interpretative proposal for the current article 23(1) of the CIRC in line with the amendment of wording made by Law No. 2/2014 of 16 January – which implemented the most recent IRC Reform. In parallel, the parameterization of net income as a negative Tatbestand will also allow us to delimit an exclusion function to operate directly at the level of the concept of income-accretion in force for IRC, in the respective projection as net asset increase. This function of exclusion, which requires a remissive interplay between the tax law and the constitutional principles inherent in the corporate tax system, is translated into a general principle of exclusion from taxation of all acts of expenditure that meet the requirements of Article 23(1) of the CIRC. In symmetrical terms, this also translates into the transformation of all non-deductible expenses into taxable income, something which will also allow the delimitation of an autonomous normative space for the non-deductibility of expenses regime, which is in force for IRC, both that which results from the interpretation a contrario of article 23(1) of the CIRC and, equally, that which is expressly included in article 23-A of the same Code. Secondly, the various interpretative implications that, both generally and specifically, may derive from the net profit principle and its articulation with both general constitutional principles - in particular, the principle of equality – and general tax principles will be clarified – in the latter case, as the study in question concerns corporate taxation, with notable prominence for the principle of ability to pay and, at the same time, the principle of taxation of companies by their real income, expressly enshrined in article 104(2) of the CRP. Also, at this level, the articulation of the net income principle with other accounting principles and concepts will be of relevance, which decisively influence the quantification and imputation of each negative component to the result of the financial year. We will also analyze the different projections of the net income principle at the level of the deductibility regime of expenses inherent to corporate financing (interest) and in some special expense deductibility regimes which reveal a close connection with that principle, such as the depreciation and amortization, impairment losses and provisions regimes. In addition, given its equal connection to the net income principle, a set of more specific expenses’ deductibility regimes will also be analyzed, such as those related to bad debts or intangible assets.
This research seeks to offer a systematic and normatively integrated study on the net income principle and its implementation at the level of the current regime of deductibility of expenses under IRC, with emphasis on the provisions of Article 23 of the respective Code. As this is a subject that already has a considerable body of doctrine and case law, this research will firstly seek to delimit the assumptions of a general theory of deductibility of expenses. For this purpose, we will confine ourselves to the case of taxpayers who, in the terminology adopted by the CIRC, exercise a commercial, industrial, or agricultural activity as their main activity, more broadly considered as companies. In this spectrum, we will seek to place particular emphasis on the materialization of the net income principle as objective net income, as this is the dimension that relates to the need to recognize a system of objective deductions for expenses and losses related to the activity of this type of IRC taxpayers. According to the position taken throughout this research, it is precisely in its expression as objective net income that the net income principle, as well as the mechanism of deductibility of expenses that materializes it, enclose a compensation function that has the IRC taxpayers as beneficiaries and based on which they are allowed to subtract, for the final calculation of the respective taxable income, the expenses and losses incurred or incurred and objectively related to the business activity pursued, regardless of whether these are operating, financing or even investment expenses. In this segment, we will also seek to delimit an interpretative proposal for the current article 23(1) of the CIRC in line with the amendment of wording made by Law No. 2/2014 of 16 January – which implemented the most recent IRC Reform. In parallel, the parameterization of net income as a negative Tatbestand will also allow us to delimit an exclusion function to operate directly at the level of the concept of income-accretion in force for IRC, in the respective projection as net asset increase. This function of exclusion, which requires a remissive interplay between the tax law and the constitutional principles inherent in the corporate tax system, is translated into a general principle of exclusion from taxation of all acts of expenditure that meet the requirements of Article 23(1) of the CIRC. In symmetrical terms, this also translates into the transformation of all non-deductible expenses into taxable income, something which will also allow the delimitation of an autonomous normative space for the non-deductibility of expenses regime, which is in force for IRC, both that which results from the interpretation a contrario of article 23(1) of the CIRC and, equally, that which is expressly included in article 23-A of the same Code. Secondly, the various interpretative implications that, both generally and specifically, may derive from the net profit principle and its articulation with both general constitutional principles - in particular, the principle of equality – and general tax principles will be clarified – in the latter case, as the study in question concerns corporate taxation, with notable prominence for the principle of ability to pay and, at the same time, the principle of taxation of companies by their real income, expressly enshrined in article 104(2) of the CRP. Also, at this level, the articulation of the net income principle with other accounting principles and concepts will be of relevance, which decisively influence the quantification and imputation of each negative component to the result of the financial year. We will also analyze the different projections of the net income principle at the level of the deductibility regime of expenses inherent to corporate financing (interest) and in some special expense deductibility regimes which reveal a close connection with that principle, such as the depreciation and amortization, impairment losses and provisions regimes. In addition, given its equal connection to the net income principle, a set of more specific expenses’ deductibility regimes will also be analyzed, such as those related to bad debts or intangible assets.
Description
Keywords
Direito fiscal IRC Empresas Capacidade contributiva Tributação do rendimento Teses de doutoramento - 2023