YEAR 2001

ISBN 972-40-1587-4

Annotated Tax Case Law

J. L. Saldanha Sanches, Glória Teixeira, Jaime Esteves, João Silva Rodrigues

Keywords

Abstract

From the combined effort of various wills, the second work of tax law emerges from the Center for Legal and Economic Research (CIJE) of the Faculty of Law of the University of Porto.
This is a selected compilation of tax jurisprudence of the Supreme Administrative Court, noted by academics and professionals, with specialization or direct experience in the cases reproduced here. Income taxation was given special attention, with particular attention to IRC, namely addressing urgent and current issues such as the taxation of provisions, distributed profits and the new transfer pricing tax regime.
At the same time, there was also a concern to address some procedural-fiscal aspects as well as their interrelationship with substantive or material-fiscal aspects (see hierarchical appeal, indeterminate concepts and the Court's syndication of their "interpretation-application").