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O IVA é um imposto que pretende onerar o consumo, por isso, o valor tributável corresponde, em princípio, ao valor subjetivo, isto é, ao valor da contrapartida acordada pelas partes. Durante muito tempo, não se consagrou um regime de preços de transferência, e a irrelevância da quantificação exata do valor da contrapartida, era afirmada pelo TJUE. Podendo os sujeitos passivos obter o reembolso do IVA entregue nas operações de aquisições de recurso, através do direito à dedução, o valor da contrapartida mostra-se irrelevante. Porém, a introdução de isenções simples ao longo do circuito económico, quebra a neutralidade do imposto, e incentiva a composição artificial do valor tributável, alertando os Estados Membros, para a necessidade de regular esta matéria.
VAT taxes consumption, therefore the taxable amount is the subjective value, the value actually received. For a long time, VAT Directive did not concern about the accurate quantification of the price of transactions, and the same was supported by CJEU. Considering that VAT is a neutral tax, and that input tax can be recovered, it did not seem to make sense to calculate the taxable amount, based on an objective criteria, because it would not serve any purpose. However, the introduction of exemptions breaks the neutrality of VAT, and allows abusive practices, based on the artificial definition of the taxable amount, which made Member States aware of the necessity to regulate this issue.
VAT taxes consumption, therefore the taxable amount is the subjective value, the value actually received. For a long time, VAT Directive did not concern about the accurate quantification of the price of transactions, and the same was supported by CJEU. Considering that VAT is a neutral tax, and that input tax can be recovered, it did not seem to make sense to calculate the taxable amount, based on an objective criteria, because it would not serve any purpose. However, the introduction of exemptions breaks the neutrality of VAT, and allows abusive practices, based on the artificial definition of the taxable amount, which made Member States aware of the necessity to regulate this issue.
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Valor normal Valor tributável Princípio da plena concorrência Open market value Taxable amount Arm’s length principle