| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 763.69 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A introdução do imposto sobre o valor acrescentado (IVA) como modelo comunitário de tributação do consumo no espaço comunitário europeu representou um importante contributo para a construção europeia e influenciou o mundo fiscal quanto às virtualidades de um tal modelo. Ao longo de um percurso de 50 anos o IVA foi-se conformando à sua aplicação por todos os Estados-Membros daquele espaço integrado, tendo sido objeto de alterações legislativas, interpretações doutrinais e jurisprudenciais, e adaptações aos novos contornos da economia globalizada e digitalizada. Mas o desafio sempre foi, e continua a ser, a sua compatibilidade com a realização de um mercado único europeu onde os cidadãos em geral e os operadores económicos em particular atuem de forma idêntica àquela com que lidam dentro das fronteiras territoriais do Estado-Membro onde residem, o que depois de vicissitudes várias parece estar em vias de concretização. São aqueles caminhos e esta meta que agora se vislumbra informam o trabalho desenvolvido.
The introduction of VAT as the Community model of consumption taxation in the European Community area has played an important role to the process of European integration and has influenced the taxing world as to the possibilities of such a model. Over the course of 50 years, VAT has been successively shaped in its application by all the Member States of the integrated space and has been subject to legislative changes, doctrinal and jurisprudential interpretations and adaptations to the new contours of the globalized and digitalized economy. But the main challenge has always been, and goes on being, its compatibility with the effective operation of a single European market, where citizens in general and economic operators in particular act in the same way as they deal within the territorial borders of the Member State in which they reside. After several ups and downs it seems to be the moment on which in the process looks to be able to be held. Those paths and this goal that now is glimpsed inform the work developed.
The introduction of VAT as the Community model of consumption taxation in the European Community area has played an important role to the process of European integration and has influenced the taxing world as to the possibilities of such a model. Over the course of 50 years, VAT has been successively shaped in its application by all the Member States of the integrated space and has been subject to legislative changes, doctrinal and jurisprudential interpretations and adaptations to the new contours of the globalized and digitalized economy. But the main challenge has always been, and goes on being, its compatibility with the effective operation of a single European market, where citizens in general and economic operators in particular act in the same way as they deal within the territorial borders of the Member State in which they reside. After several ups and downs it seems to be the moment on which in the process looks to be able to be held. Those paths and this goal that now is glimpsed inform the work developed.
Description
Keywords
IVA Diretiva e regulamento Regime transitório Regime definitivo VAT Directive and regulation Transitional regime Definitive system