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Advisor(s)
Abstract(s)
A presente dissertação versará sobre as novas medidas adotadas pela União Europeia, através da Diretiva 2022/542, de 5 de abril, do Conselho, relativamente ao alargamento do âmbito de aplicação das taxas reduzidas de IVA. Após realizar um breve enquadramento acerca das alterações promovidas em matéria de IVA pela Diretiva, será analisada a repercussão das referidas medidas no direito interno português, sucedendo a esta análise um estudo crítico e aprofundado quanto ao impacto da ampliação das taxas reduzidas de IVA para os consumidores finais e operadores económicos. Diante de uma discussão antiga, mas que permanece recente nas medidas europeias, a adoção de distintas taxas de IVA ocorre tendo em vista a redistribuição da riqueza,
promoção da justiça social ou de comportamentos considerados socialmente desejáveis e implementação de políticas económicas através do imposto sobre o consumo. Assim, propomos analisar os aspetos positivos e negativos que a adoção de múltiplas taxas de IVA pode causar no sistema fiscal-económico, verificando se de facto consiste em um mecanismo eficiente perante os objetivos que propõe a Diretiva.
This dissertation will deal with the new measures adopted by the European Union, through Directive 2022/542, of April 5, of the Council, regarding the extension of reduced VAT rates scope of application. After carrying out a brief overview of the changes promoted in terms of VAT by the Directive, the repercussion of these measures in Portuguese domestic law will be analyzed, following this analysis with a critical and in-depth study of the impact of the expansion of reduced VAT rates for the final consumers and economic operators. Faced with an old discussion, which remains recent in European measures, the adoption of different VAT rates occurs with a view to redistributing wealth, promoting social justice or behaviors considered socially desirable, and implementing economic policies through consumption tax. Thus, we propose to analyze the positive and negative aspects that the adoption of multiple VAT rates can cause in the fiscal-economic system, verifying whether it is in fact an efficient mechanism in view of the objectives proposed by the Directive.
This dissertation will deal with the new measures adopted by the European Union, through Directive 2022/542, of April 5, of the Council, regarding the extension of reduced VAT rates scope of application. After carrying out a brief overview of the changes promoted in terms of VAT by the Directive, the repercussion of these measures in Portuguese domestic law will be analyzed, following this analysis with a critical and in-depth study of the impact of the expansion of reduced VAT rates for the final consumers and economic operators. Faced with an old discussion, which remains recent in European measures, the adoption of different VAT rates occurs with a view to redistributing wealth, promoting social justice or behaviors considered socially desirable, and implementing economic policies through consumption tax. Thus, we propose to analyze the positive and negative aspects that the adoption of multiple VAT rates can cause in the fiscal-economic system, verifying whether it is in fact an efficient mechanism in view of the objectives proposed by the Directive.