A optimização fiscal. Breve noção do que é e dos fins que visa atingir
| Autor | Tiago Caiado Guerreiro |
| Cargo do Autor | Advogado |
| Páginas | 81-82 |
Page 81
Existem várias vias possíveis para os contribuintes se colocarem ao abrigo do pagamento de impostos, cumprindo distinguir as vias (i) legais das vias (ii) antijurídicas e mesmo (iii) das vias ilícitas que podem constituir crimes ou contra-ordenações fiscais. Assim, um contribuinte poderá procurar reduzir a sua carga fiscal pelas seguintes formas:
i) Intra legem - quando a poupança fiscal é expressa ou implicitamente querida pelo legislador que estabelece, por exemplo, normas negativas de tributação como exclusões tributárias, deduções específicas, abatimentos à matéria colectável personalizantes, reportes de prejuízos, ou estabelece isenções fiscais - zonas francas.
ii)...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- O novo regime fiscal das SGPS
- Nota do Autor
- Introdução
- Sociedades gestoras de participações sociais: tendências actuais
- Algumas notas sobre a responsabilidade disciplinar, civil, tributária e penal dos revisores oficiais de contas
- A optimização fiscal. Breve noção do que é e dos fins que visa atingir
- Os limites legais da optimização fiscal lícita. Principais passos para estruturar e organizar um processo de optimização fiscal
- Noções gerais sobre a cláusula geral anti-abuso (art. 38° Da lei geral tributária)
- Noções gerais sobre controlled foreign corporations (CFC). Enumeração das características fundamentais que deve possuir uma zona de baixa ou nula tributação
- Algumas notas sobre desvantagens da utilização directa de veículos offshore no caso português
- O Impacto do direito fiscal internacional no planeamento fiscal: últimos desenvolvimentos
- Anexos
- Position of the European Parliament
- Indice bibliográfico
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