| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.14 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O trabalho tem por objetivo estudar o enquadramento em sede do IVA nacional do tratamento da transmissão de um património ou de uma parte dele capaz de constituir um ramo de atividade independente, sempre que a atividade do transmitente ou cedente seja continuada pelo respetivo destinatário ou cessionário. No estudo misturar-se-á a análise da legislação nacional e da legislação comunitária sobre a matéria, chamando também, quando seja o caso, aspetos de direito comparado circunscrito aos EM da UE. E, como não poderia deixar de ser, buscar-se-ão na jurisprudência do Tribunal Europeu de Justiça, as aclarações e posições que visando a resolução de questões controvertidas, possam resultar (ou não) em contributos harmonizadores para a aplicação da disciplina. Das questões líquidas ou controversas que serão referenciadas, o objetivo será o de concluir sobre a bondade das soluções adotadas pelo legislador comunitário e pelo legislador nacional, contrapondo princípios e a sua aplicação prática.
The purpose of this work is to study, under the Portuguese VAT law, the treatment of the transfer of a business or of a part thereof able to constitute an independent economic activity, where the transferor’s activity is continued by the transferee. In the study, we combine the national legal framework wit also the European law, calling, where appropriate, aspects of comparative law circumscribed, however, to the EU Member States. And of course, without forgetting the Court of Justice's case law, as its decisions, clearings and positions in solving contentious issues, may (or may not) result in useful contributions for a uniform application of the legal discipline. From the clear or less clear statements on such a controversial issue, the aim will be, at the end, be able to conclude about the fairness and the feasibility of the national and community legislator, decisions, through the analysis of the political principles and their practical application.
The purpose of this work is to study, under the Portuguese VAT law, the treatment of the transfer of a business or of a part thereof able to constitute an independent economic activity, where the transferor’s activity is continued by the transferee. In the study, we combine the national legal framework wit also the European law, calling, where appropriate, aspects of comparative law circumscribed, however, to the EU Member States. And of course, without forgetting the Court of Justice's case law, as its decisions, clearings and positions in solving contentious issues, may (or may not) result in useful contributions for a uniform application of the legal discipline. From the clear or less clear statements on such a controversial issue, the aim will be, at the end, be able to conclude about the fairness and the feasibility of the national and community legislator, decisions, through the analysis of the political principles and their practical application.
Description
Keywords
IVA Diretiva IVA Transferência de ativos Going concern VAT VAT Directive Transfer of assets Going concern