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Abstract(s)
A Reforma da Tributação do Património, teve em vista, em especial, o combate à fraude e à evasão fiscal e, nesse sentido, o legislador, ciente das fragilidades do sistema fiscal de então, procedeu a diversas alterações ao Ordenamento Jurídico Português.
O Imposto Municipal sobre as Transmissões Onerosas de Imóveis surgiu no contexto de uma obsoleta conceção do imposto sobre o património, nomeadamente o Imposto Municipal de SISA (doravante designado de SISA), um dos impostos visados na reforma tributária. Aquando deste imposto, verificavam-se divergências entre as características da realidade social e a economia que o país vivia, no início do Século XXI e, por isso, facilmente permeável, dando asas à massificação de fraudes e evasões fiscais.
Dos recursos mais empregues, de forma a contornar o imposto de SISA, era a outorga das vulgas procurações irrevogáveis.
A insatisfação tributária da época assentou numa unanimidade de opiniões relativas à carência de reformulação da tributação do património imobiliário.
Com a reformulação tributária, pelo IMT, o legislador fiscal aprimorou situações já sujeitas pelo antigo imposto de SISA, como enquadrou novos factos geradores de tributos (incidência objetiva), como o caso das procurações irrevogáveis.
O presente Projeto Avançado tem como intenção a investigação dos efeitos da outorga das procurações irrevogáveis, em sede do Imposto Municipal sobre as Transmissões Onerosas de Imóveis, bem como analisar a sua posição ante e após a Reforma da Tributação do Património, compreendendo de que forma o legislador atuou, tendo em vista pôr cobro à fuga aos impostos, e atingir o objetivo de satisfação dos interesses do Fisco. Desta forma, será, pois, analisada a procuração enquanto instituto jurídico de representação voluntária, tal como, as situações em que esta outorga releva interesse para efeitos de IMT e, ainda, a faculdade de substabelecimento das referidas procurações.
Numa fase final, debateremos algumas perspetivas práticas e tentaremos perceber se a solução encontrada pelo legislador produziu os efeitos pretendidos, através desta reforma.
The Reform of Wealth Taxation was especially aimed at combating fraud and tax evasion and, to this end, the legislator, aware of the weaknesses of the tax system at the time, made several amendments to the portuguese legal system. The Municipal Property Transfer Tax arose in the context of an obsolete concept of tax on assets, namely the Municipal SISA Tax (hereinafter referred to as SISA), one of the taxes targeted by the tax reform. At the time of this tax, there were divergences between the characteristics of the social reality and the economy that the country was experiencing, at the beginning of the 21st Century, and therefore easily permeable, giving wings to the massification of frauds and tax evasions. One of the most common ways of avoiding the SISA tax was to grant irrevocable powers of attorney. The tax dissatisfaction of the time was based on unanimity of opinions regarding the need to reformulate the taxation of real estate assets. With the IMT tax reformulation, the tax legislator has improved situations already subjected to the former SISA tax, as well as framed new taxable events (objective incidence), such as the case of irrevocable powers of attorney. This Advanced Project aims to investigate the effects of the granting of irrevocable powers of attorney irrevocable powers of attorney, regarding the Municipal Tax on the Transfer of Real Estate, as well as to analyze its position before and after the Reform of Wealth Taxation, understanding how the legislator acted, in order to stop tax evasion and achieve the goal of satisfying the interests of the Tax Authorities. Therefore, we will analyse the power of attorney as a legal institute of voluntary representation, as well as the situations in which this granting is of interest for IMT purposes and, further, the possibility of subrogation of such powers of attorney. In the final stage, we will discuss some practical perspectives and try to understand if the solution found by the legislator has produced the intended effects, through this reform.
The Reform of Wealth Taxation was especially aimed at combating fraud and tax evasion and, to this end, the legislator, aware of the weaknesses of the tax system at the time, made several amendments to the portuguese legal system. The Municipal Property Transfer Tax arose in the context of an obsolete concept of tax on assets, namely the Municipal SISA Tax (hereinafter referred to as SISA), one of the taxes targeted by the tax reform. At the time of this tax, there were divergences between the characteristics of the social reality and the economy that the country was experiencing, at the beginning of the 21st Century, and therefore easily permeable, giving wings to the massification of frauds and tax evasions. One of the most common ways of avoiding the SISA tax was to grant irrevocable powers of attorney. The tax dissatisfaction of the time was based on unanimity of opinions regarding the need to reformulate the taxation of real estate assets. With the IMT tax reformulation, the tax legislator has improved situations already subjected to the former SISA tax, as well as framed new taxable events (objective incidence), such as the case of irrevocable powers of attorney. This Advanced Project aims to investigate the effects of the granting of irrevocable powers of attorney irrevocable powers of attorney, regarding the Municipal Tax on the Transfer of Real Estate, as well as to analyze its position before and after the Reform of Wealth Taxation, understanding how the legislator acted, in order to stop tax evasion and achieve the goal of satisfying the interests of the Tax Authorities. Therefore, we will analyse the power of attorney as a legal institute of voluntary representation, as well as the situations in which this granting is of interest for IMT purposes and, further, the possibility of subrogation of such powers of attorney. In the final stage, we will discuss some practical perspectives and try to understand if the solution found by the legislator has produced the intended effects, through this reform.
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Keywords
Procurações Irrevogáveis Tributação Imposto Sujeito passivo