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O tratamento das plataformas digitais de prestação de serviços em sede de IVA : o pilar dois do pacote ViDA e a sua articulação com o acórdão Fenix International do TJUE
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Os novos modelos de negócio, resultantes da crescente digitalização da Economia, trouxeram grandes desafios jurídicos e fiscais em quase todos os campos. O sistema do Imposto sobre o Valor Acrescentado (IVA) não foi exceção, há muito se reconhecendo a necessidade de adaptar as normas tradicionais e torná-las capazes de lidar com o avançar dos tempos. Em concreto, no seguimento do que já tinha sido feito para as transmissões de bens, mostrava-se imperativo regulamentar com maior rigor as plataformas digitais de prestação de serviços, encarando os seus desafios e peculiaridades. Neste sentido, surge o pilar dois do pacote ViDA (VAT in the Digital Age), que tem como intuito dar resposta à necessidade de regulamentação e harmonização nesta matéria, introduzindo um novo regime de prestador presumido e uma nova regra de localização. Paralelamente, no Acórdão Fenix International, o TJUE (Tribunal de Justiça da União Europeia) veio reconfirmar a validade do Art. 9º-A do Regulamento de Execução 282/2011, cujo intuito é a clarificação dos elementos de preenchimento de uma outra cláusula de prestador presumido, também esta concernente a intermediários (inter alia, plataformas) de prestações de serviços. Posto isto, na presente dissertação, propomo-nos a analisar o paradigma atual da tributação em sede de IVA destas plataformas, com particular ênfase nestes dois considerandos que entendemos como essenciais – o pilar dois do pacote ViDA e o Acórdão Fenix International, do TJUE. Neste âmbito, passamos por um enquadramento das plataformas em si mesmas, um estudo comparativo dos regimes (existentes e a introduzir) das cláusulas de prestador presumido em sede de serviços, denotando as novas introduções em sede de regras de localização (em contexto e substância) e abordando, por fim, a aplicação prática da cláusula existente no Acórdão Fenix International. Concluímos enfatizando os méritos destes dois avanços na mudança de paradigma da tributação das plataformas de prestação de serviços em sede de IVA, salientando, não obstante, a existência de questões que requerem clarificação adicional.
The new business models resulting from the increasing digitalization of the economy have presented major legal and tax challenges in almost all areas. The Value Added Tax (VAT) system was no exception, and the need to adapt the traditional rules to the changing times has been recognized for long. In particular, following on from what had already been done for the supplies of goods, it was imperative to better regulate the taxation of digital platforms for the supply of services, addressing their challenges and peculiarities. In this regard, pillar two of the ViDA package was created, with the purpose of responding to the need for regulation and harmonization in this matter, introducing a new deemed supplier regime and a new place of supply rule. In parallel, in the Fenix International Case, the CJEU (Court of Justice of the European Union) reconfirmed the validity of Article 9a of the Implementing Regulation 282/2011, which serves the purpose of clarifying the elements needed to fulfil another deemed supplier clause – a clause that also concerns intermediaries (inter alia, platforms) in the supply of services. As such, in this dissertation, we set out to analyze the current paradigm for these platforms regarding VAT taxation, with particular emphasis added on two considerations that we consider essential – pillar two of the ViDA package and the CJEU’s Fenix International ruling. In this regard, we go over a framework of the platforms themselves, a comparative study of the regimes (existing and to be introduced) of deemed supplier clauses regarding services, outlining the new introductions in terms of place of supply rules and, lastly, addressing the practical application of the existing clause in the Fenix International Case. We conclude by highlighting the merits of these two advances in the paradigm shift in the taxation of service supplier platforms regarding VAT, while noting, nonetheless, the existence of issues that require further clarification.
The new business models resulting from the increasing digitalization of the economy have presented major legal and tax challenges in almost all areas. The Value Added Tax (VAT) system was no exception, and the need to adapt the traditional rules to the changing times has been recognized for long. In particular, following on from what had already been done for the supplies of goods, it was imperative to better regulate the taxation of digital platforms for the supply of services, addressing their challenges and peculiarities. In this regard, pillar two of the ViDA package was created, with the purpose of responding to the need for regulation and harmonization in this matter, introducing a new deemed supplier regime and a new place of supply rule. In parallel, in the Fenix International Case, the CJEU (Court of Justice of the European Union) reconfirmed the validity of Article 9a of the Implementing Regulation 282/2011, which serves the purpose of clarifying the elements needed to fulfil another deemed supplier clause – a clause that also concerns intermediaries (inter alia, platforms) in the supply of services. As such, in this dissertation, we set out to analyze the current paradigm for these platforms regarding VAT taxation, with particular emphasis added on two considerations that we consider essential – pillar two of the ViDA package and the CJEU’s Fenix International ruling. In this regard, we go over a framework of the platforms themselves, a comparative study of the regimes (existing and to be introduced) of deemed supplier clauses regarding services, outlining the new introductions in terms of place of supply rules and, lastly, addressing the practical application of the existing clause in the Fenix International Case. We conclude by highlighting the merits of these two advances in the paradigm shift in the taxation of service supplier platforms regarding VAT, while noting, nonetheless, the existence of issues that require further clarification.
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Keywords
IVA ViDA Fenix International Intermediários Plataformas digitais de prestação de serviços Cláusulas de prestador presumido Regras de localização VAT Intermediaries Digital platforms for the supply of services Deemed supplier clauses Place of supply rules
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