Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case

Journal article


Research Areas

Publication Details

Author list: Aldeia S
Publication year: 2019
Journal: Journal of Legal, Ethical and Regulatory Issues (1544-0036)
Volume number: 22
Issue number: 6
Start page: 1
End page: 5
Number of pages: 5
ISSN: 1544-0036
eISSN: 1544-0044
Languages: English-Great Britain (EN-GB)


This paper aims to understand what kind of fundamentals can justify the tax adjustments imposed by the Portuguese Corporate Income Tax Law. For this purpose, it analyzes the legal dispositions and doctrine, particularly, it examines Portugal data sources: the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas - CIRC) and doctrinal's understandings. The results show that doctrinal interpretations identifies four reasons to tax correction. They are the technical and practical reasons, the separation between corporate and personal equity, the formal reasons; and the disincentive of the no moralistic behavior. This study helps to know better the corporate income tax’s particularities. Although it is a relevant contribution to international tax law literature, and countries can analyze this experience and collet it to its profit, it only researches the Portugal case.


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Last updated on 2020-19-02 at 11:40