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O impacto fiscal da insolvência em sede de IRC
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A presente dissertação com o título O impacto fiscal da insolvência em sede de IRC visa identificar e analisar o dogma da tributação das sociedades comerciais insolventes em sede de IRC.
De facto, as relações entre o Direito da Insolvência e o Direito Tributário merecem reflexão e busca de soluções, de modo a esclarecer questões que – na prática – se manifestam diariamente. O impacto dos efeitos da declaração de insolvência sobre o cumprimento das obrigações declarativas fiscais, e o tratamento fiscal do produto da liquidação da massa insolvente são, entre outras, questões que a prática pretende ver esclarecidas.
Atento ao atual contexto de pandemia COVID-19, e ao sentimento generalizado de uma nova vaga de insolvências, estas questões voltam a colocar-se no quotidiano.
Acresce que a articulação entre o regime da insolvência e as disposições fiscais do CIRC carece de clarificação e esclarecimento, não só por razões de certeza e segurança jurídicas, mas, também, visando a total transparência do processo insolvencial. É para a resolução de todas as questões que a articulação prática destas matérias coloca que a presente dissertação pretende contribuir.
Para o efeito, iremos proceder à análise documental legislativa, doutrinal e jurisprudencial de ambos os ramos do Direito com objetivo de lograr a obtenção de respostas.
This dissertation with the title O impacto fiscal da insolvência em sede de IRC aims to identify and analyse the dogma of the taxation of insolvent commercial companies on corporate income tax. In fact, the relationship between Insolvency Law and Tax Law deserves reflection and search for solutions to clarify issues that - in practice - manifest themselves daily. The impact of the effects of the declaration of insolvency on the fulfilment of tax reporting obligations, and the tax treatment of the proceeds of the liquidation of the insolvent estate are, among others, questions that the practice wishes to see answered. In view of the current COVID-19 pandemic and the widespread feeling of a new wave of insolvencies, these questions are once again raised daily. Moreover, the articulation between the insolvency regime and the tax provisions of the CIRC needs clarification and clarification, not only for reasons of legal certainty and security, but also with a view to the total transparency of the insolvency process. The present dissertation aims to contribute to the resolution of all issues raised by the practical articulation of these matters. To this end, we will proceed to the analysis of legislative, doctrinal, and jurisprudential documents of both branches of law with the aim of obtaining answers.
This dissertation with the title O impacto fiscal da insolvência em sede de IRC aims to identify and analyse the dogma of the taxation of insolvent commercial companies on corporate income tax. In fact, the relationship between Insolvency Law and Tax Law deserves reflection and search for solutions to clarify issues that - in practice - manifest themselves daily. The impact of the effects of the declaration of insolvency on the fulfilment of tax reporting obligations, and the tax treatment of the proceeds of the liquidation of the insolvent estate are, among others, questions that the practice wishes to see answered. In view of the current COVID-19 pandemic and the widespread feeling of a new wave of insolvencies, these questions are once again raised daily. Moreover, the articulation between the insolvency regime and the tax provisions of the CIRC needs clarification and clarification, not only for reasons of legal certainty and security, but also with a view to the total transparency of the insolvency process. The present dissertation aims to contribute to the resolution of all issues raised by the practical articulation of these matters. To this end, we will proceed to the analysis of legislative, doctrinal, and jurisprudential documents of both branches of law with the aim of obtaining answers.
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Direito da insolvência Direito fiscal Sociedades comerciais IRC Teses de mestrado - 2022