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Abstract(s)
Os impostos sobre os veículos automóveis são uma matéria pouco abordada ao longo de todo o mestrado em direito fiscal, mas de relevante importância, tanto por preocupações ambientais, como pela contribuição para o crescimento do país. Com este trabalho pretende-se abordar a incidência destes impostos, tal como os seus sujeitos passivos e a sua forma de cálculo. Assim, como explicar a ligação com os impostos sobre o consumo, e com o imposto sobre o valor acrescentado. Acrescentando a análise de jurisprudência do Tribunal de Justiça da União Europeia a nível dos impostos automóveis. É de notar a falta de bibliografia acerca deste tema, que torna o desafio muito mais motivante.
Taxes on motor vehicles is a subject that has barely been approached throughout the master's degree in tax law even though it's significant importance, both due to environmental concerns and the contribution to the country's growth. This paper intends to address the incidence of these taxes, as well as their taxable persons and their calculation method. So, how to explain the link with taxes on consumption and with value added tax? By adding the Court of Justice case-law analysis of the European Union on car taxation. It should be noted that there is a lack of bibliography on this theme, which makes the challenge much more motivating.
Taxes on motor vehicles is a subject that has barely been approached throughout the master's degree in tax law even though it's significant importance, both due to environmental concerns and the contribution to the country's growth. This paper intends to address the incidence of these taxes, as well as their taxable persons and their calculation method. So, how to explain the link with taxes on consumption and with value added tax? By adding the Court of Justice case-law analysis of the European Union on car taxation. It should be noted that there is a lack of bibliography on this theme, which makes the challenge much more motivating.
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Keywords
Impostos sobre veículos Taxes on vehicles