| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_LibaniaQueiros_MSOL_2022 | 688.63 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente contributo versa sobre a tributação, em sede do imposto municipal sobre as transmissões onerosas de imóveis, especialmente sobre as aquisições de partes sociais em sociedades com bens imóveis, um facto tributário que apresenta um significativo relevo no Sistema Fiscal Português, como meio de combate à fraude e evasão fiscal.
A origem do facto em análise é anterior à reforma da tributação do património, no qual se justifica desde início a sujeição a IMT para evitar mecanismos de contorno ao pagamento de impostos, mesmo quando estão em causa domínios sobre determinados imóveis. De um modo geral, pretende-se abordar a evolução legislativa desta norma, bem como a sua aplicabilidade prática, conseguindo-o através da análise dos aspetos teóricos deste facto tributário, bem como através da análise de questões mais concretas que surgem da aplicação prática da lei.
Em suma, pretende-se analisar profundamente vários assuntos que à aquisição de partes sociais, como facto gerador de IMT, dizem respeito.
The present contribution deals with the municipal tax on onerous transfers of real estate, especially on acquisitions of shares in companies with real estate, a taxable event that is important in the Portuguese Tax System as a means of combating fraud and tax evasion. The origin of the fact under analysis is prior to the reform of patrimony taxation, in which the subjection to IMT is justified from the start to avert tax fraud and evasion mechanisms, even when domains over certain real estate are involved. In general, it is intended to address the legislative evolution of this rule, as well as its practical applicability, achieving this through the analysis of the theoretical aspects of this taxable event, as well as through the analysis of more concrete issues that arise from the practical application of the law. In short, it is intended to analyse in depth several issues that concern the acquisition of shares as a taxable event of IMT.
The present contribution deals with the municipal tax on onerous transfers of real estate, especially on acquisitions of shares in companies with real estate, a taxable event that is important in the Portuguese Tax System as a means of combating fraud and tax evasion. The origin of the fact under analysis is prior to the reform of patrimony taxation, in which the subjection to IMT is justified from the start to avert tax fraud and evasion mechanisms, even when domains over certain real estate are involved. In general, it is intended to address the legislative evolution of this rule, as well as its practical applicability, achieving this through the analysis of the theoretical aspects of this taxable event, as well as through the analysis of more concrete issues that arise from the practical application of the law. In short, it is intended to analyse in depth several issues that concern the acquisition of shares as a taxable event of IMT.
Description
Keywords
IMT Sociedades comerciais Partes sociais Aquisição Imóveis