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A execução dos fundos estruturais e de investimento da UE e as PME
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O presente Relatório resulta de uma articulação entre a vertente teórica e jurídica, a partir do estágio curricular que realizámos junto da Carlos Pinto de Abreu (CPA) e associados SP, RL, com uma perspetiva científica do Direito, no contexto do Mestrado em Direito e Prática Jurídica, especialidade de Direito Financeiro e Fiscal, na Faculdade de Direito de Lisboa.
Pretendemos, nesta sede, expor o trabalho realizado na CPA, durante cinco meses, dando conta das matérias que foram tratadas e das actividades que realizámos durante o estágio de forma a explicitar o modo e as soluções que encontrámos para resolver os processos nos quais intercedemos.
Em junção com esta componente prática, é ainda objectivo deste presente documento analisar a execução dos fundos estruturais de investimento da União Europeia no desenvolvimento financeiro das pequenas e médias empresas (PME).
Os fundos europeus estruturais e de investimento (FEEI) reportam-se aos fundos de política de coesão, Fundo Europeu de Desenvolvimento Regional (FEDER), Fundo Social Europeu (FSE) e Fundo de Coesão (FC). Englobam ainda o Fundo Europeu Agrícola de Desenvolvimento Rural (FEADER) e o Fundo Europeu dos Assuntos Marítimos e das Pescas (FEAMP), para completar o quadro de referência dos fundos da União Europeia (UE).
Estes fundos têm subjacente programas comunitários com variadas temáticas onde são aplicados o valor monetário provindo destes. As metas definidas por estes programas têm especial relevância para a economia, nomeadamente para o desenvolvimento empresarial ao nível da composição e constituição das PME, para as tecnologias digitais e para o desenvolvimento tecnológico. Estes programas comunitários estão presentes nas temáticas do fundo, mais concretamente do FEDER, por ser o que representa melhor estas áreas.
Analisamos deste modo o fundamento de cada fundo de investimento, ou seja, o que estes pretendem realizar e a forma como podem ser requeridos. No entanto, o nosso foco principal prende-se com a execução preterida pelos mesmos, ou seja, a sua execução temporal no quotidiano nacional e europeu até ao presente. Posteriormente, estabelecemos uma relação com as PME através do FEDER, o fundo mais importante por conter objectivos e financiamentos para estas empresas quanto à forma jurídica, i.e, e qualificadas e ainda como se procede à sua tributação em Portugal e na União Europeia. Estabelecemos então uma comparação entre estes dois espaços geográficos.
É também o nosso objectivo perceber que tipo de benefícios as PME adquirem e podem ser alvo com o intuito de estabelecer um segmento, ou não, da possibilidade de estas serem deveras mais privilegiadas em relação às restantes empresas. Por fim, abordamos se esses benefícios podem ser actualmente considerados como simples vantagens consagradas pela Constituição da República Portuguesa, ou se são forma de auxílios de Estado, muitos deles com financiamento da União Europeia
This report is a result of a link between the legal theoretical perspective, developed through a curriculum internship at Carlos Pinto de Abreu (CPA) and Associados S.P. R.L. and a scientific perspective of the Law, in the context of the Master’s degree in Law and Legal Practice, specialty in Financial and Tax Law, at Faculdade de Direito de Lisboa.We intend to present the work carried out in the CPA for five months, explaining the subjects that were dealt with and the activities that we intervened in during the internship, in order to explain the way and the solutions we found to solve the processes in which we intervened. In addition to this practical component, it is also the objective of this document to analyze the implementation of the European Union's structural investment funds in the financial development of small medium sized entreprises (SME). The European Structural Funds and Investment Funds (FEEIs) are related to cohesion policy funds, the European Regional Development (ERDF) Fund, the European Social Fund and the Cohesion Fund. It also includes the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund to complete the reference framework for EU funds. These funds have underlying community programs with various themes where the monetary value comes from them. These programs have relevant goals for economics, namely enterprise development in the composition and constitution of SME, digital technologies and technological development. Furthermore, such programs are present in the themes of the fund, more specifically the ERDF, for being what best represents these areas.We analyze in this way the rationale of each investment fund, i.e. what they intend to achieve and how they may be required, but our main focus is on the development deferred by the ERDF in relation to small and medium sized enterprises, how they are created and qualified and how they are taxed in Portugal and in the European Union. In this context, a comparison between these two geographical spaces is drawn. It is also our main objective to realize which advantages SME benefit from in comparison to other companies. Finally, we consider whether these benefits can currently be considered as simple advantages enshrined in the Constitution of the Portuguese Republic, or whether they are a form of State aid, much of which is financed by the European Union.
This report is a result of a link between the legal theoretical perspective, developed through a curriculum internship at Carlos Pinto de Abreu (CPA) and Associados S.P. R.L. and a scientific perspective of the Law, in the context of the Master’s degree in Law and Legal Practice, specialty in Financial and Tax Law, at Faculdade de Direito de Lisboa.We intend to present the work carried out in the CPA for five months, explaining the subjects that were dealt with and the activities that we intervened in during the internship, in order to explain the way and the solutions we found to solve the processes in which we intervened. In addition to this practical component, it is also the objective of this document to analyze the implementation of the European Union's structural investment funds in the financial development of small medium sized entreprises (SME). The European Structural Funds and Investment Funds (FEEIs) are related to cohesion policy funds, the European Regional Development (ERDF) Fund, the European Social Fund and the Cohesion Fund. It also includes the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund to complete the reference framework for EU funds. These funds have underlying community programs with various themes where the monetary value comes from them. These programs have relevant goals for economics, namely enterprise development in the composition and constitution of SME, digital technologies and technological development. Furthermore, such programs are present in the themes of the fund, more specifically the ERDF, for being what best represents these areas.We analyze in this way the rationale of each investment fund, i.e. what they intend to achieve and how they may be required, but our main focus is on the development deferred by the ERDF in relation to small and medium sized enterprises, how they are created and qualified and how they are taxed in Portugal and in the European Union. In this context, a comparison between these two geographical spaces is drawn. It is also our main objective to realize which advantages SME benefit from in comparison to other companies. Finally, we consider whether these benefits can currently be considered as simple advantages enshrined in the Constitution of the Portuguese Republic, or whether they are a form of State aid, much of which is financed by the European Union.
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Direito fiscal Benefícios fiscais Empresas Fundos comunitários Imposto PME Tributação Teses de mestrado - 2020