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{"id":345178,"date":"2025-04-04T12:25:08","date_gmt":"2025-04-04T10:25:08","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=noticia&p=345178"},"modified":"2025-04-04T12:25:17","modified_gmt":"2025-04-04T10:25:17","slug":"nuno-de-oliveira-garcia-reflete-sobre-a-cessacao-do-regime-simplificado-de-tributacao-em-irc-vidaeconomica","status":"publish","type":"noticia","link":"https:\/\/ga-pstg.servidortemporal.net\/pt-pt\/noticia\/nuno-de-oliveira-garcia-reflete-sobre-a-cessacao-do-regime-simplificado-de-tributacao-em-irc-vidaeconomica\/","title":{"rendered":"Nuno de Oliveira Garcia reflete sobre a cessa\u00e7\u00e3o do regime simplificado de tributa\u00e7\u00e3o em IRC | VidaEcon\u00f3mica"},"content":{"rendered":"
\n
\n
\n
\n
\n\n

Nuno de Oliveira Garcia, s\u00f3cio coordenador de Fiscal, comenta o recente ac\u00f3rd\u00e3o proferido pelo Supremo Tribunal Administrativo sobre a cessa\u00e7\u00e3o do regime simplificado de tributa\u00e7\u00e3o em IRC, o qual concede efeitos retroativos ao in\u00edcio do ano fiscal e n\u00e3o apenas a partir do ano seguinte. <\/h4>\n\n\n\n

Com esta decis\u00e3o, os ju\u00edzes do STA procuram evitar a “utiliza\u00e7\u00e3o abusiva” do regime simplificado de tributa\u00e7\u00e3o. <\/p>\n\n\n\n

Nuno de Oliveira Garcia afirma que “pode-se n\u00e3o gostar da opini\u00e3o final dos tribunais sobre o tema, mas os sujeitos passivos ter\u00e3o, ap\u00f3s esta decis\u00e3o, menos desculpas para n\u00e3o conhecerem a interpreta\u00e7\u00e3o do regime em vigor e, assim, menos desculpas para serem surpreendidos.” O advogado recomenda ainda que “Num ano em que se possa prever essa ultrapassagem, deve o sujeito passivo atuar como se j\u00e1 estivesse em contabilidade organizada (eg. pedindo a emiss\u00e3o f\u00edsica de faturas, guardando extratos banc\u00e1rios, etc.) para n\u00e3o ser surpreendido no final do ano com a cessa\u00e7\u00e3o do regime simplificado e a falta de documenta\u00e7\u00e3o de suporte aos custos em que incorreu profissionalmente.”<\/p>\n\n\n\n

<\/p>\n\n\n\n

\n\n Artigo completo<\/span>\n
\"icon\"<\/div><\/a>\n <\/div>\n\n<\/div>\n<\/div>\n\n\n
\n
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\n\n
\n
\n\n \n
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Advogado mencionado<\/div>\n
\n

\n <\/span>\n Nuno de Oliveira Garcia<\/a>\n – S\u00f3cio<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n

\n
Tipolog\u00eda<\/div>\n

\n <\/span>\n Entrevista<\/span>\n <\/p>\n <\/div>\n \n

\n
\u00c1reas e sectores<\/div>\n

\n <\/span>\n Fiscal<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

\n
\n
\n
\n
\n\n
\n\n\n
\n Ver acima \"icon\"\n <\/a>\n Ver seguinte \"icon\"\n <\/a>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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