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Abstract(s)
A presente dissertação versa sobre a temática da tributação em IVA relativamente às operações financeiras. Ao longo deste estudo analisamos, na mecânica do imposto, a temática das isenções internas, em específico a isenção incompleta a sua repercussão na economia do imposto, de um modo geral. Aprofundamos a temática dos serviços financeiros onde versamo sobre as isenções incompletas e as suas dificuldades inerentes, como o facto de não ser concedido o direito à dedução do imposto suportado a montante e a dificuldade da determinação da base tributável do mesmo. Começamos por referir a tributação como primeira opção, e apresentamos alguns modelos possíveis de resolver as várias dificuldades do tratamento deste
imposto, que colocam em causa a harmonia da característica mais importante do imposto, a neutralidade. Contrapomos legislação comunitária e legislação nacional, com o intuito de perceber os prós e os contras dos vários mecanismos utilizados em diferentes países. Daremos também realce a alguma Jurisprudência do Tribunal Europeu de Justiça, a fim de tentar clarificar algumas questões que têm vindo a ser alvo de divergência.
This dissertation deals with the subject of VAT taxation on financial transactions. Throughout this study we will analyze the theme of domestic exemptions in tax mechanics, in particular the incomplete impact on the tax economy in general. We deepen the subject of financial services, where we deal with incomplete exemptions and their inherent difficulties, such as the fact that the right to deduct input tax is not granted and the difficulty of determining its tax base. We start by referring to taxation as a first option, and we present some possible models to solve the various difficulties of tax treatment, which call into question the harmony of the most important characteristic of tax, neutrality. We pretend to counteract Community legislation and national legislation in order to understand the pros and cons of the various mechanisms used in different countries. We will also highlight some case law of the European Court of Justice in order to try to clarify some issues that have been the subject of divergence.
This dissertation deals with the subject of VAT taxation on financial transactions. Throughout this study we will analyze the theme of domestic exemptions in tax mechanics, in particular the incomplete impact on the tax economy in general. We deepen the subject of financial services, where we deal with incomplete exemptions and their inherent difficulties, such as the fact that the right to deduct input tax is not granted and the difficulty of determining its tax base. We start by referring to taxation as a first option, and we present some possible models to solve the various difficulties of tax treatment, which call into question the harmony of the most important characteristic of tax, neutrality. We pretend to counteract Community legislation and national legislation in order to understand the pros and cons of the various mechanisms used in different countries. We will also highlight some case law of the European Court of Justice in order to try to clarify some issues that have been the subject of divergence.
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Keywords
IVA Serviços financeiros Isenções VAT Financial services Exemptions