| Popis: |
In simple terms, a shareholder is a person who puts their money at risk by providing it to a business, what we call investment, which, if it generates profits, these are distributed in proportional parts to each partner, called dividends. In this way, the payment of dividends to shareholders represents the fair remuneration to the risk assumed. Dividend income is regulated in the Law on Income Tax and its correlation with the General Law of Commercial Companies, through precise guidelines. However, average business practice does not follow these provisions. Indeed, shareholders have money during the year in amounts on considerable amounts, without following any legal formality; thus facing fiscal and financial consequences. On the one hand, then, there is a reasonable right to remuneration and, on the other hand, compliance with the law. That is why alternatives to the old problem, of the checks without verification, set up as fictitious dividends. |
