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IRC Problemas Actuais 2.ª Edição

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«Para além da relevância dos temas, a doutrina portuguesa bem como a jurisprudência aplicável são tratados com cuidado e rigor, em linguagem acessível a todos os juristas.
Estamos, assim, perante um contributo muito válido para o estudo do IRC português».

Prof.ª Doutora Ana Paula Dourado
in Prefácio

«Tem o leitor em mãos vários temas actuais de Direito Tributário, na área do Imposto sobre o Rendimento das Pessoas Colectivas (...) pautado por alguma instabilidade em vários dos seus aspectos críticos, conforme denunciado pelas múltiplas alterações legislativas introduzidas. Podemos mesmo dizer que velhos e novos problemas, uns e outros, instigam à busca de novas soluções.
Assim, oferecemos o nosso modesto contributo para desvelar algumas dessas soluções ou, pelo menos, depurar a melhor interpretação a dar às normas tributárias».

Dos Autores


Índice (Abreviado)

I - A instabilidade do sistema fiscal: O caso do IRC
II - As alterações em sede de IRC para 2017
III - As alterações em sede de IRC para 2018
IV - O IRC nas estatísticas das declarações
V - A dedutibilidade dos gastos e o ónus da prova
VI - Fusões e participações: da dedutibilidade dos encargos financeiros em especial
VII - A (in)dedutibilidade da tributação autónoma à luz da Reforma do IRC
VIII - Os pagamentos especiais por conta no Grupo de Sociedades
IX - O reporte de prejuízos
X - A liquidação oficiosa e a determinação da matéria colectável
XI - A prova do preço efectivo na transmissão de imóveis
XII - A caducidade do direito de liquidação e a prescrição das dívidas
XIII - A revisão oficiosa da autoliquidação
XIV - A impugnação judicial em caso de autoliquidação
XV - Paraísos fiscais: estarão fora de moda?
XVI - A Zona Franca da Madeira é um "off-shore"?
XVII - Facturas falsas: simulação, concurso de crimes e métodos indirectos

9789726292425

Data sheet

Publisher
AAFDL EDITORA
authors
Paulo Marques, Joaquim Miranda Sarmento, Rui Marques
Reference
9789726292425
Pages
313
Editing Place
Lisboa (2018)
Comments
2.ª Edição aumentada e atualizada
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