Repatriamento fiscal para activos colocados no estrangeiro
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
Os sujeitos passivos com capitais no estrangeiro podem até 16 de Dezembro do corrente ano aderir ao regime excepcional de regularização tributária (RERT II). O referido regime configura um perdão fiscal e é aplicável a elementos patrimoniais que se encontrassem fora de Portugal a 31 de Dezembro de 2009, designadamente depósitos, certificados de depósitos, valores mobiliários e outros instrumentos financeiros. Para que este repatriamento fiscal se efective é necessário que os interessados produzam prova junto do Banco de Portugal e que procedam ao pagamento...
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