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Abstract(s)
O presente trabalho tem como objeto, dentro da temática relativa à localização das operações tributadas em sede de IVA, aferir das dificuldades relativas à tributação das prestações de serviços em geral e em especial que resultam no tratamento dos livros eletrónicos e dos livros em papel. E para o entendimento desta matéria houve a necessidade de abordar a questão da localização das operações tanto de transmissões de bens como de prestações de serviços, assim como, no que concerne aos serviços prestados por via eletrónica, para assim se chegar ao cerne que é a diferença no tratamento de por conseguinte, na respetiva carga tributaria dos livros eletrónicos e dos livros em papel.
The purpose of this paper is to determine the difficulties related to the taxation of services rendered in general and, in particular, to the processing of electronic books and paper books. And in order to understand this matter, there was a need to address the issue of the location of operations both for the transmission of goods and for the provision of services, as well as for services rendered by electronic means, in order to reach the core that is the difference in the treatment of, therefore, in the respective tax burden of e-books and paper books.
The purpose of this paper is to determine the difficulties related to the taxation of services rendered in general and, in particular, to the processing of electronic books and paper books. And in order to understand this matter, there was a need to address the issue of the location of operations both for the transmission of goods and for the provision of services, as well as for services rendered by electronic means, in order to reach the core that is the difference in the treatment of, therefore, in the respective tax burden of e-books and paper books.
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Keywords
IVA Localização das operações Comércio eletrónico E-Books