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Tax audit regarding the SIFIDE tax benefit: CAAD arbitral jurisprudence analysis
No full textThe Tax and Customs Authority (AT) is responsible for ensuring settlement and collection, as well as exercising the tax inspection function, with the aim of combating fraud and tax evasion. The “System of Fiscal Incentives for Research and Development” (SIFIDE II) is a measure that allows the deduction of the amount corresponding to research and development (R&D) expenses from the amount of corporate income tax collection (IRC). with increases in investment in R&D, applications for this tax benefit and tax credits requested have increased, as well as conflicts between taxpayers and AT. This study aims to understand the role of the AT as a controlling entity, before the arbitration jurisdiction, analyzing the reasons for litigation and verifying the trend of the arbitration court's decisions in resolving SIFIDE II cases, using as an investigation method, the documental content analysis. The analysis carried out concluded that the tendency is for the superintendent to win in most decisions in SIFIDE II cases, and that, according to the jurisdiction of the Administrative Arbitration Center (CAAD), despite the AT carrying out control and monitoring associated and rigorously, not always the same detection of irregularities, and when detected, they are not always effective irregularities, since our results from the analyzed analyzes end up reversing the corrections made
THE SUSPENSION OF EXPIRY AND PRESCRIPTION PERIODS DUE TO PRE-JUDICIAL MEDIATION: ANALYSIS AND REFLECTIONS
No full textThis paper presents an
analysis and reflections on the issue of
counting expiry and prescription periods
within the scope of a pre-judicial
mediation procedure, a type of
mediation that, in this matter, requires a
specific solution. General
considerations are presented on the
initiation of the mediation procedure,
and the need for a solution to the
situation of expiry and prescription
periods in this procedure, and the
imposition arising from Directive n.º 2008/52/CE in this regard. Then, the
solution that was in force until Law n.º
29/2013, of April 13 (“Mediation Law”) is
analyzed, and the solution enshrined in
this Law, currently in force. Finally, it
analyzes and reflects on the possible
relationship between the suspension of
expiry and prescription periods, that
occurs when the mediation procedure is
initiated, and the termination of this
procedure by decision of the conflicts
mediator. It is concluded that this
relationship exists and is justified in
order to safeguard the essence of
mediation as a means of alternative
dispute resolution, and that it is up to the
conflict mediator to ensure that
mediation is not used by the parties in an
abusive and bad faith way
BENEFÍCIOS FISCAIS DE IRC E A SUA APLICAÇÃO PRÁTICA E REAL
No full textO presente projeto de tese para a conclusão do Mestrado em Gestão Fiscal, tem como objetivo enquadrar
alguns dos benefícios fiscais existentes em sede do Imposto sobre o Rendimento das Pessoas Coletivas
(IRC).
De forma a atingir o propósito do nosso estudo, serão analisados e enquadrados os Benefícios Fiscais que
uma entidade real pode usufruir na sua atividade em específico. Ou seja, ao longo deste projeto vão ser
abordados os seguintes Benefícios: Incentivo Fiscal à Remuneração Convencional do Capital Social (RCCS),
Benefício Fiscal aplicável aos territórios do Interior, Incentivo Fiscal à Valorização Salarial, o Regime Fiscal
de Apoio ao Investimento (RFAI) e o Incentivo à Capitalização de Empresas (ICE).
Ao longo deste estudo vamos abordar as opiniões da Autoridade Tributária (AT) e dos tribunais, com a
apresentação de algumas informações vinculativas e ofícios circulados relacionados com a temática do nosso
projeto de tese. Serão analisados alguns processos dos tribunais, e verificar que em alguns processos do
CAAD, se decide a favor do contribuinte e noutros a favor da autoridade tributária.
Os Benefícios objeto desta pesquisa, não foram escolhidos ao acaso, uma vez que no decorrer da nossa
análise iremos efetuar uma exemplificação do impacto fiscal em sede de IRC, numa entidade real, cujo nome
é fictício e cuja atividade é desenvolvida no setor metalomecânico.
No que respeita à componente prática desta dissertação, procedemos à análise dos benefícios fiscais
utilizados por uma empresa, nos exercícios de 2021, 2022, 2023 e 2024, apresentando exemplos práticos da
aplicabilidade dos benefícios fiscais, e por fim, avaliar a relevância da sua aplicação no que respeita a
poupança fiscal.
Este trabalho permite que a entidade objeto do nosso estudo possa tomar decisões em termos de
aplicação e aproveitamento destes benefícios fiscais. Com este trabalho será efetuada uma comparação em
termos do aproveitamento e do não aproveitamento dos benefícios fiscais.
É importante referir que ao longo da nossa pesquisa analisamos os condicionalismos existentes na
aplicabilidade de cada benefício, e evidenciamos que a falta de cumprimento de determinados requisitos
inviabiliza o seu aproveitamento.
No nosso entender, a escolha do tema é importante, dado que podemos ter uma noção mais prática da
relevância que tem o uso e a aplicação de determinados benefícios fiscais, como meio para reduzir a carga
fiscal.10000-01-0
From Values to Intentions: Drivers and Barriers of Plant-Based Food Consumption in a Cross-Border Context
No full textThe COVID-19 pandemic has significantly altered consumer habits, particularly in relation to food choices. In this context, plant-based diets have gained prominence, driven by health, environmental, and ethical considerations. This study investigates the primary motivational and inhibitory factors influencing the consumption of plant-based foods among residents of the Galicia–Northern Portugal Euroregion
The Internationalization of the Portuguese Textile Sector into the Chinese Market: Contributions to Destination Image
No full textGlobalization and market saturation have led Portuguese textile companies to seek interna
tional markets not only for growth but also to contribute to their country’s international image. This study aims to explore how the internationalization of the Portuguese textile sector into the Chinese market contributes to Portugal’s destination image and identify the critical success factors in this process. The research follows an inductive, qualitative methodology based on semi-structured interviews with two groups of companies: those already operating in China (n = 5) and those preparing to enter the market (n = 5). The interviews were thematically analyzed to extract key patterns and insights
Cláusula contratual de contrato-promessa que estipula a renúncia de qualquer dos promitentes a invocar a nulidade prevista no artigo 410º, nº 3, do Código Civil. Anotação ao Ac. do Supremo Tribunal de Justiça de 26/10/2022 (Processo n.º 5261/20.6T8BRG.G1.S1)
No full textAnotação a acórdão do STJ sobre a natureza da invalidade resultante do incumprimento das formalidades previstas no artigo 410.º, n.º 3, do Código Civil e sobre a possibilidade de renúncia à invocação da preterição daquelas formalidades. O autor acompanha a interpretação da norma seguida no acórdão, mas critica a sua aplicação à decisão do caso concreto
Melhoria dos serviços numa estrutura residencial para pessoas idosas (ERPI)
No full textThe increasing demand for long-term care services in Portugal, driven by an aging population and the prevalence of chronic and neurodegenerative diseases, presents significant challenges for health and social care organizations. In this context, the implementation of the Lean methodology emerges as a promising approach to improving efficiency, reducing waste, and improving service quality. This project focused on applying Lean tools in a Residential Structure for Elderly People (ERPI), using the action-research methodology to address current challenges and anticipate future sector needs. By adopting this methodology, the project promoted a participatory process that engaged all stakeholders, ensuring that interventions were grounded in the organizational reality and aligned with operational objectives.
The project's structure was based on fundamental Lean tools and principles. The 6S methodology was applied to establish a foundation of organization and cleanliness, creating a safe and efficient work environment. The Value stream mapping (VSM) was used to analyze current processes, identify inefficiencies, and prioritize improvement opportunities. The PDCA (Plan-Do-Check-Act) cycle guided the planning, implementation, evaluation, and refinement of interventions. Additionally, Lean principles were incorporated into the development of solutions, emphasizing transparency, adaptability, and continuous improvement.
This project also aimed to improve the operational processes of the ERPI while maintaining the quality and personalization of resident care. As a result, it was possible to identify areas of waste and inefficiencies, allowing for the implementation of improvements that optimize the institution’s operations. As part of this process, the application of Lean tools was essential in the creation of work instructions, ensuring greater standardization and efficiency in task execution, as well as in the development of identification maps for the common room and dining area, which contributed to better organization and visual communication. Furthermore, the proposed reconfiguration of the laundry layout, based on Lean methodologies, will enable a more efficient use of space, reducing waste and unnecessary movement while promoting a more streamlined workflow. These improvements will not only increase operational efficiency but also enhance working conditions for employees and improve the quality of services provided. Thus, this project demonstrates that, even in challenging contexts with limited resources, significant gains can be achieved when methodologies are properly adapted to the organizational reality.10000-01-0
The importance of internal marketing in achieving job satisfaction and organizational success: A study applied to Portuguese Public Administration organizations
No full textPurpose: Understand a range of aspects that affect employee relations and how internal marketing can influence organisational success and, in turn, help an organisation develop in today's competitive labour market environment10000-01-0
ENQUADRAMENTO FISCAL DAS MAIS-VALIAS DE IMÓVEIS EM IRS – AS PARTICULARIDADES DO REGIME DO REINVESTIMENTO
No full textNeste projeto analisamos a Categoria G de Imposto sobre o Rendimento das Pessoas Singulares
(IRS) e, mais especificamente, as mais-valias de imóveis.
Este projeto teve como objetivo fazer uma análise e caracterização do regime das mais-valias de
imóveis em sede de IRS e, mais especificamente proceder a uma análise aprofundada do regime do
reinvestimento.
Pretendeu-se desde modo proceder a um estudo de todas as condições do regime e analisá-las de
forma a esclarecer e a explicar os requisitos para estar abrangidos por este benefício relacionado com as
mais-valias imobiliárias.
O regime do reinvestimento incide na possibilidade de usufruir de um benefício que permite
excluir de tributação total ou parcialmente a mais-valia de imóveis desde que sejam preenchidos
determinados requisitos.
O interesse pelo tema surge, no âmbito da atividade profissional, que suscitou a vontade de querer
aprofundar o tema, simultaneamente, é uma questão relevante e atual no contexto fiscal, especialmente para
os proprietários de imóveis e investidores imobiliários. As mais-valias na venda de imóveis são uma
preocupação comum para muitos contribuintes e compreender o regime fiscal aplicável a essas situações é
fundamentalmente para uma gestão financeira eficaz. Ao investigar e discutir o enquadramento fiscal das
mais-valias imobiliárias e do regime do reinvestimento, podemos contribuir para espalhar o conhecimento
neste campo
FINE-TUNING AUTOMÁTICO DE APLICAÇÕES DE LARGE LANGUAGE MODELS PARA DOMÍNIOS ESPECÍFICOS
No full textThe amount of information has been growing exponentially, requiring increasingly sophisticated tools to access and process it. Large Language Models (LLMs) and Retrieval Augmented Generation (RAG) systems allow us to improve our interaction with information and how we consume it, capable of generating accurate and relevant responses from large volumes of data. However, the performance of these systems is highly dependent on the configuration of their parameters, thus, optimization is a crucial step to ensure a good user experience. Without this step, we run a higher risk of obtaining hallucinations from the language model (LLM) and, consequently, loss of information. This project presents an approach for the automatic optimization of RAG systems, which integrates LLMs to generate responses grounded in existing data in a database and/or set of documents. RAG systems offer the advantage of minimizing model hallucinations, keeping them up to date without the need for re-training. However, their implementation requires the tuning of several parameters. The proposed solution automates this process using the genetic algorithm method based on the principle of genetic selection, with a focus on natural selection and mutation. This solution evaluates different configurations to find the ideal one in specific domains, ensuring efficient performance and improved user experience. The results obtained in the optimization of the parameters demonstrated an improvement in the relevance of the responses, on average, over iterations. Additionally, it was possible to identify that the complexity of the documents and the choice of the embedding model significantly influence the choice of ideal parameters and the system's performance