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Abstract(s)
O regime especial previsto para empresas de pequena e média dimensão no sistema comum do imposto sobre o valor acrescentado comunitário tem como objetivo principal facilitar a respetiva aplicação, bem como, reduzir os seus custos administrativos e de conformidade. Este regime vem a ser trabalhado desde a sua criação devido à crescente importância reconhecida às PME na economia europeia. Porém, a forma como estava configurado o regime revelou-se ineficaz para alcançar os objetivos para os quais foi concebido, já que as obrigações acabavam, ainda assim, por se revelarem particularmente onerosas, levando esses operadores económicos a suportar custos proporcionalmente mais elevados do que as grandes empresas, gerando potenciais efeitos de distorção da concorrência, tanto a nível nacional como intracomunitário. É neste contexto que surge a proposta de Diretiva do Conselho que altera a Diretiva 2006/112/CE no que respeita ao regime especial das pequenas empresas, COM (2018) 21 final - SWD (2018) 11 final e, subsequentemente, a Diretiva (UE) 2020/285 do Conselho de 18 de fevereiro de 2020.
A nossa dissertação procura analisar como surgiram, se desenvolveram e evoluíram os regimes especiais concebidos e postos em aplicação, as suas fragilidades, a importância das alterações que foram sendo propostas e adotadas para os melhorar. Concluímos que a alteração do regime se afigurava imperativa, fruto da falta de harmonização neste contexto existente entre os vários Estados-membros e da esperada passagem para um regime definitivo de tributação no comércio intracomunitário. Terminamos com uma reflexão crítica e conclusões.
Small and medium enterprises (SME) special scheme related with value added tax community common system was created to further this tax application, as well as reduce SME administrative and compliance burden. Since its creation, the scheme has been successively updated, due to the larger significance that small enterprises got in the EU economy over the years. Nonetheless, this special scheme doesn’t seem effective enough to achieve the goals it was designed for. On one hand, small enterprises have proportionately higher VAT obligations compared to larger companies; on the other hand, national and intracommunity distortion of competition impair small enterprises. In this context, arose an amending proposal on the “Directive 2006/112/EC”, regarding small enterprises special scheme, “COM (2018) 21 final – SWD (2018) 11 final”, subsequently the 2020/285 Council Directive which was approved on the 18th February 2020. The main purpose of our dissertation is to analyze how did this special scheme emerged, developed and evolved, its weaknesses, as well as the importance of the proposed and approved changes over the years. We concluded that this special scheme alteration was imperative, not only due to the lack of harmonization between the various Member States, but also as a result of the possible shift to taxation at the destiny system. We end with a critical reflection and conclusions.
Small and medium enterprises (SME) special scheme related with value added tax community common system was created to further this tax application, as well as reduce SME administrative and compliance burden. Since its creation, the scheme has been successively updated, due to the larger significance that small enterprises got in the EU economy over the years. Nonetheless, this special scheme doesn’t seem effective enough to achieve the goals it was designed for. On one hand, small enterprises have proportionately higher VAT obligations compared to larger companies; on the other hand, national and intracommunity distortion of competition impair small enterprises. In this context, arose an amending proposal on the “Directive 2006/112/EC”, regarding small enterprises special scheme, “COM (2018) 21 final – SWD (2018) 11 final”, subsequently the 2020/285 Council Directive which was approved on the 18th February 2020. The main purpose of our dissertation is to analyze how did this special scheme emerged, developed and evolved, its weaknesses, as well as the importance of the proposed and approved changes over the years. We concluded that this special scheme alteration was imperative, not only due to the lack of harmonization between the various Member States, but also as a result of the possible shift to taxation at the destiny system. We end with a critical reflection and conclusions.
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Keywords
IVA PME Regimes especiais para pequenas empresas VAT SME Special schemes for small enterprises