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Pequenas importações, grandes reformas : uma análise crítica do impacto da reforma aduaneira no IVA na importação
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Nos últimos anos, o comércio eletrónico tem registado um crescimento exponencial, especialmente, no que às operações B2C de bens importados facilitadas por plataformas eletrónicas diz respeito. Este crescimento abrupto coloca desafios de monta aos meios técnicos e humanos das alfândegas, possuindo um impacto considerável nas receitas provenientes do IVA. Neste contexto, a presente investigação visa analisar como tem lidado o legislador comunitário com o desafio da tributação em sede de IVA das pequenas remessas oriundas de países terceiros adquiridas por consumidores finais europeus através de plataformas eletrónicas e avaliar qual o impacto da reforma aduaneira em curso no quadro normativo atualmente aplicável. Para o efeito, daremos início à presente dissertação com uma análise teórica das características fundamentais do IVA na Importação. De seguida, passaremos a explorar quais as medidas aplicáveis ao comércio eletrónico já implementadas em julho de 2021 (através da Diretiva (UE) 2017/2455 do Conselho de 5 de dezembro de 2017). Posteriormente, procedemos à análise das mais recentes medidas propostas pela Comissão com o propósito de reformar o normativo do IVA e a legislação Aduaneira, também com especial enfoque nas alterações no domínio do comércio eletrónico, tendo por base as Propostas de Diretiva COM(2023) 258 final e COM(2023) 262 final. Encerraremos a presente exposição com a apresentação de uma reflexão crítica a propósito da idoneidade destas medidas na prossecução dos objetivos pretendidos pela UE e do contexto geopolítico em que as mesmas se inserem. Sendo a regulação do comércio eletrónico um tema tão atual e dinâmico, a abordagem metodológica que adotamos, pretende expor os conteúdos teóricos de forma concreta e complementá-los com dados estatísticos e outros instrumentos recentes desenvolvidos e apresentados pela UE que fomos explorando ao longo da realização do presente estudo.
Over the last few decades, E-commerce has grown exponentially, especially B2C transactions of imported goods facilitated by electronic platforms. This abrupt growth poses major challenges for customs' technical and human resources, with a considerable impact on VAT revenue. In this context, this research aims to analyze how the EU legislator has dealt with the challenge of VAT taxation of low-value consignments from third countries acquired by European end consumers via electronic platforms and to assess the impact of the current customs reform on the currently applicable legal framework. To this end, we will begin this dissertation with a theoretical analysis of the fundamental characteristics of VAT on imports. Next, we will explore the measures applicable to E-commerce already implemented in July 2021 (through the Council Directive (EU) 2017/2455 of December 5, 2017). Afterwards, we will analyze the most recent measures proposed by the Commission with the aim of reforming VAT and Customs legislation, also with a special focus on changes in the field of E-commerce, based on the Proposals for Directives COM(2023) 258 final and COM(2023) 262 final. We will conclude this presentation with a critical reflection on the suitability of these measures in achieving the EU's objectives and the geopolitical context in which they are inserted. Given that the regulation of E-commerce is such a current and dynamic issue, the methodological approach we have adopted aims to present the theoretical content in a concrete way and complement it with statistical data and other recent instruments developed and presented by the EU that we have explored throughout the course of this study.
Over the last few decades, E-commerce has grown exponentially, especially B2C transactions of imported goods facilitated by electronic platforms. This abrupt growth poses major challenges for customs' technical and human resources, with a considerable impact on VAT revenue. In this context, this research aims to analyze how the EU legislator has dealt with the challenge of VAT taxation of low-value consignments from third countries acquired by European end consumers via electronic platforms and to assess the impact of the current customs reform on the currently applicable legal framework. To this end, we will begin this dissertation with a theoretical analysis of the fundamental characteristics of VAT on imports. Next, we will explore the measures applicable to E-commerce already implemented in July 2021 (through the Council Directive (EU) 2017/2455 of December 5, 2017). Afterwards, we will analyze the most recent measures proposed by the Commission with the aim of reforming VAT and Customs legislation, also with a special focus on changes in the field of E-commerce, based on the Proposals for Directives COM(2023) 258 final and COM(2023) 262 final. We will conclude this presentation with a critical reflection on the suitability of these measures in achieving the EU's objectives and the geopolitical context in which they are inserted. Given that the regulation of E-commerce is such a current and dynamic issue, the methodological approach we have adopted aims to present the theoretical content in a concrete way and complement it with statistical data and other recent instruments developed and presented by the EU that we have explored throughout the course of this study.
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Importação Comércio eletrónico Pequenas remessas Reforma Import E-commerce Low-value consignments Reform
Contexto Educativo
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Licença CC
Sem licença CC