German to Portuguese Law/Patents Law: Taxation & Customs K�rperschaftsteuer , Dogmatik, Charakterisierung

Text refers to the influence to taxation charge when the corporations or enterprises choose between legal forms of law entities given by Civil Code in order to protect themselves against fiscal action. Discussion limits itself to the consideration of different charges between different juridical shapes of legal entities (societies) and prevalance of the rule (principium) of neutrality of juridical form (Grundsatz der Rechtsformneutralität).