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Financiamentos intragrupo: uma vitória das empresas (contra a Autoridade Tributária)

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“Financiamentos intragrupo: uma vitória das empresas (contra a Autoridade Tributária)”

Uma recente decisão arbitral do CAAD (processo n.º 979/2025-T, de 27 de Agosto) devolve ao debate público um tema que, apesar de técnico, tem impacto directo sobre qualquer grupo empresarial com financiamentos intragrupo: os Preços de Transferência aplicados a empréstimos entre empresas relacionadas. O caso envolve 140.387,90 euros de imposto e juros, mas o seu […]

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