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Abstract(s)
A presente dissertação visa analisar a nova disciplina do Imposto sobre o Valor Acrescentado (IVA) após a introdução das denominadas “soluções rápidas ou quick fixes” criadas pela Diretiva (UE) 2018/1910, do Conselho, de 4 de dezembro de 2018, e pelo Regulamento de Execução (UE) n.º 2018/1912, do Conselho, de 4 de dezembro de 2018, que alteraram as normas aplicáveis às trocas comerciais transfronteiriças de bens, com o objetivo de solucionar os principais problemas das atuais regras do IVA no seio da União Europeia. Depois de uma breve introdução e apresentação da temática, analisaremos, com detalhe, cada uma daquelas quick fixes, caracterizando-as e contrapondo o antes e o que se espera que venha a ser o depois resultante da sua implementação. Realçaremos aspetos concretos de aplicação, para ajuizar da respetiva valia e concluir, em resultado desse “juízo”, sobre as respetivas vantagens e desvantagens, quer para os sujeitos passivos do imposto quer para as administrações fiscais dos Estados-Membros da União Europeia.
The present dissertation aims to analyse the new discipline of Value Added Tax (VAT) after the introduction of the so-called quick fixes created by the Council Directive (EU) 2018/1910, of 4 December 2018 and the Council Implementing Regulation (EU) No. 2018/1912, of 4 December 2018, which amended the rules applicable to cross-border trade in goods, with the intention of solving the main problems of the current VAT rules within the European Union. After a brief introduction and presentation of the topic, we will analyse, in detail, each of those quick fixes, characterising them and contrasting the before and what is expected to be the after resulting from their implementation. We will highlight concrete aspects of their application in order to assess their respective value and conclude, as a result of this judgment, on their advantages and disadvantages, both for taxable persons and for the tax authorities of the Member States of the European Union.
The present dissertation aims to analyse the new discipline of Value Added Tax (VAT) after the introduction of the so-called quick fixes created by the Council Directive (EU) 2018/1910, of 4 December 2018 and the Council Implementing Regulation (EU) No. 2018/1912, of 4 December 2018, which amended the rules applicable to cross-border trade in goods, with the intention of solving the main problems of the current VAT rules within the European Union. After a brief introduction and presentation of the topic, we will analyse, in detail, each of those quick fixes, characterising them and contrasting the before and what is expected to be the after resulting from their implementation. We will highlight concrete aspects of their application in order to assess their respective value and conclude, as a result of this judgment, on their advantages and disadvantages, both for taxable persons and for the tax authorities of the Member States of the European Union.
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Keywords
IVA Diretiva (UE) 2018/1910 Regulamento de Execução (UE) n.º 2018/1912 Quick fixes Soluções rápidas Operações transfronteiriças Isenção Vendas à consignação Operações em cadeia VAT Directive (EU) 2018/1910 Implementing regulation (EU) No 2018/1912 Quick solutions Cross-border transactions Exemption Call-off stock Chain transactions