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Abstract(s)
A presente dissertação tem como objetivo refletir sobre como o princípio da neutralidade, peça fundamental que informa a construção jurídica e a economia do IVA, se reflete na modelação da disciplina concreta da sua mecânica e funcionamento, desde que o mesmo apareceu definido nas Primeira e Segunda Diretivas, de abril de 1967, até à Sexta Diretiva de Maio de 1977. Foi, entretanto, substituída pela atual Diretiva 2006/112/ CE, que mantendo a anterior a sistematizou e consolidou, depois das modificações impostas pelo regime do imposto nas operações intracomunitárias, fruto da abolição das fronteiras físicas e fiscais, introduzindo adicionalmente novas disciplinas impostas pelas novas realidades que caracterizam a economia atual. Focando a nossa análise nesses instrumentos legislativos e na doutrina que amiúde os explica, enquadra e desenvolve, sem esquecer o papel fundamental da jurisprudência do Tribunal de Justiça da União Europeia, complementaremos aquele princípio com o princípio da igualdade de tratamento que lhe aparece como profundamente associado. Numa análise mais aprofundada do tema, começaremos pela incidência pessoal e real do imposto, averiguando da forma como o princípio as informa. Segue-se a temática das taxas neste contexto, aqui chamando à colação os dois princípios, o da neutralidade e o da igualdade de tratamento. Depois, a temática das isenções, certamente a matéria onde o princípio mais encontra a razão da sua existência, e mais problemas tem levantado quanto à aferição no concreto, do seu respeito. Continuamos com alguma análise dos aspetos financeiros decorrentes da mecânica do direito à dedução, exigibilidade e definição do período de tributação. Finalizaremos com conclusões e reflexões críticas fruto do trabalho realizado e dos raciocínios e observações que dele resultam.
The following dissertation aims to reflect on how the principle of neutrality, a fundamental piece that informs VAT´s juridical constriction and economy, is reflected in the modeling of the concrete discipline of its mechanics and functioning, since it appeared defined in the First and Second Directives, in April 1967, until the Sixth Directive, of May 1977. Meanwhile, it was replaced by the current Directive 2006/112/EC that systematized and consolidated the previous one, by applying the modifications imposed by the tax regime in intra-community operations, due to the abolition of physical and tax borders, introducing new disciplines imposed by the new realities that characterize the current economy. By focusing our analysis on those legal instruments and the doctrine that explains, frames, and develops them, without forgetting the essential role of Court of Justice of the European Union case-law, we will complement that principle with the one of equal treatment to which it is deeply associated. In a more in-depth analysis of the subject, we will begin with the personal and real incidence of the tax, ascertaining how the principle informs them. Subsequently we will address the subject of fees, focusing on two principles, neutrality, and equal treatment. Afterwards, we will center our discussion on exemptions, certainly the subject in which the principle meets the reason for its existence, and the one that has raised more difficulties regarding the evaluation of the compliance. We will then continue analyzing the financial aspects from the mechanics of the right to deduct, enforceability and definition of the tax period. Finally, the conclusions and reflections resulting from this work will be highlighted.
The following dissertation aims to reflect on how the principle of neutrality, a fundamental piece that informs VAT´s juridical constriction and economy, is reflected in the modeling of the concrete discipline of its mechanics and functioning, since it appeared defined in the First and Second Directives, in April 1967, until the Sixth Directive, of May 1977. Meanwhile, it was replaced by the current Directive 2006/112/EC that systematized and consolidated the previous one, by applying the modifications imposed by the tax regime in intra-community operations, due to the abolition of physical and tax borders, introducing new disciplines imposed by the new realities that characterize the current economy. By focusing our analysis on those legal instruments and the doctrine that explains, frames, and develops them, without forgetting the essential role of Court of Justice of the European Union case-law, we will complement that principle with the one of equal treatment to which it is deeply associated. In a more in-depth analysis of the subject, we will begin with the personal and real incidence of the tax, ascertaining how the principle informs them. Subsequently we will address the subject of fees, focusing on two principles, neutrality, and equal treatment. Afterwards, we will center our discussion on exemptions, certainly the subject in which the principle meets the reason for its existence, and the one that has raised more difficulties regarding the evaluation of the compliance. We will then continue analyzing the financial aspects from the mechanics of the right to deduct, enforceability and definition of the tax period. Finally, the conclusions and reflections resulting from this work will be highlighted.
Description
Keywords
IVA Princípio da neutralidade Diretiva 2006/112/CE TJUE VAT Principle of neutrality Directive 2006/112/EC CJEU