As isenções em IRC das atividades exercidas pelas entidades do setor não lucrativo
D Taborda, A Martins - Revista Jurídica Portucalense, 2023 - revistas.rcaap.pt
D Taborda, A Martins
Revista Jurídica Portucalense, 2023•revistas.rcaap.ptThe nonprofit sector benefits from tax exemptions, depending on the nature of the
organisations and the income source. Marking the exemption limits defined by articles 10. º
and 11. º of the Corporate Income Tax Code has been the subject of several interpretations
by the Tax Authority and judicial decisions. The problems identified are related to the
diversity of activities pursued and their accessory or main character.
organisations and the income source. Marking the exemption limits defined by articles 10. º
and 11. º of the Corporate Income Tax Code has been the subject of several interpretations
by the Tax Authority and judicial decisions. The problems identified are related to the
diversity of activities pursued and their accessory or main character.
Abstract
The nonprofit sector benefits from tax exemptions, depending on the nature of the organisations and the income source. Marking the exemption limits defined by articles 10. º and 11. º of the Corporate Income Tax Code has been the subject of several interpretations by the Tax Authority and judicial decisions. The problems identified are related to the diversity of activities pursued and their accessory or main character.
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