دورية أكاديمية
An analysis of VAT in the context of participatory association agreements
| العنوان: | An analysis of VAT in the context of participatory association agreements |
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| المؤلفون: | Ricardo de Moraes e SOARES, Paula HELIODORO, Vanda MARTINS, Cristina Morais da PALMA |
| المصدر: | Revista Jurídica Portucalense (2024) |
| بيانات النشر: | Universidade Portucalense, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:Law LCC:Law in general. Comparative and uniform law. Jurisprudence |
| مصطلحات موضوعية: | Association in participation, Business law, Tax law, Corporate law, VAT, Law, Law in general. Comparative and uniform law. Jurisprudence, K1-7720 |
| الوصف: | In Portugal, Decree-Law no. 231/81 of July 28 defines the association in a participation contract as the association of a person with an economic activity carried out by a third party, with the former participating in the profits and/or losses for the latter. A joint-stock association is not a civil or commercial society because it is not attributed to any legal personality. Conversely, there is no shared economic activity. The member exercises the activity without any intrusion from the member and shares the profits and (eventually) losses with the member. It's a legal business. For the law, it is the associate that arises in legal relations with third parties as the owner of the business and its rights and obligations. The partnership agreement does not constitute a new legal entity or even an autonomous asset. It is a contract for the distribution of results without property autonomy or legal personality. In addition to the management functions, it is also up to the associate to settle and deliver the VAT due to the state. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Portuguese |
| تدمد: | 2183-5799 2183-5705 |
| Relation: | https://revistas.rcaap.pt/juridica/article/view/33665; https://doaj.org/toc/2183-5799; https://doaj.org/toc/2183-5705 |
| DOI: | 10.34625/issn.2183-2705(35)2024.ic-15 |
| URL الوصول: | https://doaj.org/article/7f74f34657bc43b5a50dc2406e08ff60 |
| رقم الأكسشن: | edsdoj.7f74f34657bc43b5a50dc2406e08ff60 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 21835799 21835705 |
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| DOI: | 10.34625/issn.2183-2705(35)2024.ic-15 |