O regime fiscal das cooperativas em Portugal: tributação do rendimento, do consumo e do património
Abstract
The Portuguese tax system grants a specific tax regime for the cooperative sector, which, to protect the mutualistic operating model of these entities, provides some tax benefits regarding corporate income tax, VAT and real estate taxation. In this paper, we will study the main particularities of this specific tax regime through the analysis, for each of the taxes mentioned above, of the most relevant aspects related to their scope of application, the exemptions provided in the law and the liquidation and payment operations. In this context, a particular approach will be given to the essential aspects of the most controversial issues between the Portuguese doctrine and jurisprudence.
Received: 5 May 2023
Accepted: 12 June 2023
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