The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being t...The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group展开更多
In connection with the port facilities spatial distribution feature and volume of relevant attributes, applying of GIS technology and computer technology to build an application system to administrate port facilities,...In connection with the port facilities spatial distribution feature and volume of relevant attributes, applying of GIS technology and computer technology to build an application system to administrate port facilities, makes it convenient for port facilities administrator to know well of port facilities location and execute management. In this paper, the application and development of GIS to port facilities is studied. The main idea to understand the system design, the frame structure and its technical structure; and to demonstrate facilities information data processing＆ management and system function by connection with development instance. The construction of the system will enable the port facilities GIS become daily management tools and play an important role to improve efficiency, and promote the intelligent and convenient managemen^t of port facilities.展开更多
文摘The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group
文摘In connection with the port facilities spatial distribution feature and volume of relevant attributes, applying of GIS technology and computer technology to build an application system to administrate port facilities, makes it convenient for port facilities administrator to know well of port facilities location and execute management. In this paper, the application and development of GIS to port facilities is studied. The main idea to understand the system design, the frame structure and its technical structure; and to demonstrate facilities information data processing＆ management and system function by connection with development instance. The construction of the system will enable the port facilities GIS become daily management tools and play an important role to improve efficiency, and promote the intelligent and convenient managemen^t of port facilities.
