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0351/06 AI generated

Portuguese court allows indirect loss deductions in corporate tax when taxable profit is based on books.

Case Number 0351/06
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court permitted the taxpayer to deduct prior-year losses calculated via indirect methods against current taxable profit. The taxpayer argued that the tax code did not prohibit using indirect accounting methods for loss carryforwards when the primary profit figure is derived from official books. The court ruled that the statutory language only restricts the source of the profit calculation, not the methodology used to determine historical losses.

Legislator headnote

Official

IRC. REPORTE DE PREJUÍZOS. MÉTODOS INDIRECTOS.

Keywords

AI generated
Corporate Income Tax Indirect Loss Deduction Taxable Profit Calculation Accounting Methods Loss Carryforward

Cited Legislation

AI generated
Art. 46(2) of the Corporate Income Tax Code
Art. 54(3) of the Corporate Income Tax Code
Art. 7(1) of the Corporate Income Tax Code

Cited Case Law

AI generated
AC STA PROC827/05 of 2005/11/23

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Full text

[AREA TEMATICA 1] DIR FISC - IRC.

[LEGISLACAO NACIONAL] CIRC88 ART46 N2 ART54 PAR3 ART7 N1.

[JURISPRUDENCIA NACIONAL] AC STA PROC827/05 DE 2005/11/23.

[DATA DE ENTRADA] 04/04/2006

[Nº CONVENCIONAL] JSTA00063264

[Nº DO DOCUMENTO] SA2200606070351

[OBJECTO] SENT TAF COIMBRA.

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A...

[REFERENCIA A DOUTRINA] JOÃO JOSÉ GARCIA DE FREITAS E JOAQUIM SOARES TELES CÓDIGO DA CONTRIBUIÇÃO INDUSTRIAL ANOTADO 5ED VOLI PAG481. SALDANHA SANCHES A QUANTIFICAÇÃO DA OBRIGAÇÃO TRIBUTÁRIA DEVERES DE COOPERAÇÃO AUTOAVALIAÇÃO E AVALIAÇÃO ADMINISTRATIVA PAG237.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/A1EECBF0103C137A80257193003DF1AE?OpenDocument

SUMÁRIO

O artigo 46º nº 2 do Código do Imposto sobre o Rendimento das Pessoas Colectivas não proíbe que, num exercício em que o lucro tributável é apurado a partir da contabilidade do sujeito passivo, sejam deduzidas perdas de anos anteriores, ainda que determinadas por métodos indirectos.