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Abstract(s)
A presente dissertação versa a aplicação do IVA às operações realizadas por entes públicos, na dupla vertente de não sujeitos passivos e de sujeitos passivos cuja qualidade justifica a consagração de isenções para muitas das operações por si realizadas. Na mecânica do imposto, analisamos a sua incidência e a temática da concessão de isenções internas, de tipo simples ou incompleto, que não concedem direito a dedução do imposto suportado a montante, e como tal provocam ataques à característica mais cara ao imposto europeu harmonizado, a da sua neutralidade concorrencial. Contrapomos legislação comunitária e legislação nacional, com “foco” nas entidades públicas cujas operações estão isentas de imposto e analisamos as distorções por elas criadas na concorrência entre os operadores públicos e privados,
chamando à colação demonstrativa o caso dos serviços postais. Daremos também realce a alguma jurisprudência do Tribunal Europeu de Justiça e terminaremos com a exposição e análise das alternativas equacionáveis para a resolução ou minoração das consequências negativamente apontadas ao tratamento actual.
The present dissertation regards the application of VAT to operations performed by public entities, on the double strand of non-taxable person and taxable person, whose quality justifies the exemption to many of the operations for them realized. In the tax mechanics, we analyse its incidence and the issue of the granting internal exemptions, as a simple type or incomplete one, which do not award the right to the deduction of tax, supported upstream, harming the dearest characteristic of the harmonised European tax, and its competitive neutrality. We will oppose European and national legislation, focusing on public entities which operations are exempted of tax, and we analyse the distortions created by them in competition of public and private users, bringing up, in a demonstrative way, the case of postal services. We will highlight some case law of the Supreme European Court of Justice and we will finish exposing and analysing the equable alternatives to the resolution or the reduction of the negative consequences pointed out to the current treatment.
The present dissertation regards the application of VAT to operations performed by public entities, on the double strand of non-taxable person and taxable person, whose quality justifies the exemption to many of the operations for them realized. In the tax mechanics, we analyse its incidence and the issue of the granting internal exemptions, as a simple type or incomplete one, which do not award the right to the deduction of tax, supported upstream, harming the dearest characteristic of the harmonised European tax, and its competitive neutrality. We will oppose European and national legislation, focusing on public entities which operations are exempted of tax, and we analyse the distortions created by them in competition of public and private users, bringing up, in a demonstrative way, the case of postal services. We will highlight some case law of the Supreme European Court of Justice and we will finish exposing and analysing the equable alternatives to the resolution or the reduction of the negative consequences pointed out to the current treatment.
Description
Keywords
IVA Sujeito passivo Entes públicos Isenções Distorções de concorrência VAT Taxable person Public entities Exemption Competitive distortions