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Working Papers

Autonomous taxation in IRC: a synopsis by law and jurisprudence

CIDEEFF Working Papers - nº5 - Rui Marques

The main purpose of this study will be to problematize some general aspects of the autonomous taxation provided by corporate income tax (IRC), that consists on the application, in certain circumstances, of a specific taxation fee, namely certain types of expenses or consumptions, regardless of whether the taxable person presents taxable income or tax loss, in order to discourage the concerned operations or to neutralize the tax deduction as expenses. For this, a legislative and jurisprudential research is carried out, without forgetting the interpretation made by the tax administration.
In particular, we intend to identify some historical elements that allow us to frame the autonomous taxation within the tax policy, to determine how it has progressed over time, as well as to investigate which other countries apply a similar model of taxation or have policies with the same purpose. Finally, an assessment of the Portuguese case law on the specific situations provided by the Corporate Income Tax Code, taking as a starting point the positions of the tax administration and taxpayers.


Keywords: Autonomous taxation; Corporate income tax; Comparative analysis; Fringe benefits; Portuguese case law.

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