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Advisor(s)
Abstract(s)
Nesta dissertação procede-se à análise dos fundamentos do regime dos Grupos de IVA, suas eventuais vantagens e inconvenientes, bem como a um exame das dúvidas, inseguranças e divergências de aplicação prática por parte dos Estados-Membros que possuem já este tipo de regime, com o objetivo de avaliar o eventual mérito da sua implementação em Portugal.
This dissertation offers an analysis of the fundaments of the VAT Group regime, its advantages and shortcomings, as well as an examination of the doubts, insecurities and divergences of practical application by the Member States that have already implemented this regime, with the aim of evaluating the eventual merit of its implementation in Portugal.
This dissertation offers an analysis of the fundaments of the VAT Group regime, its advantages and shortcomings, as well as an examination of the doubts, insecurities and divergences of practical application by the Member States that have already implemented this regime, with the aim of evaluating the eventual merit of its implementation in Portugal.
Description
Keywords
IVA Grupos de IVA Neutralidade fiscal Competitividade VAT VAT Group Fiscal neutrality Competitiveness