Alteração do cirs e do circ
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
A Lei nº 100/2009, de 7 de Setembro de 2009, vem alterar o Código do Imposto sobre o Rendimento de Pessoas Singulares, aprovado pelo Decreto-lei n.º 442-A/88, de 30 de Novembro, e o Código do Imposto sobre o Rendimento das Pessoas Colectivas, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de Novembro.
As alterações introduzidas por esta Lei visam criar um regime de tributação das indemnizações por cessação de funções ou por rescisão de um contrato antes do termo auferidas por administradores, gestores e gerentes de pessoas colectivas residentes em...
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