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Advisor(s)
Abstract(s)
A presente dissertação, além de dar a conhecer o regime jurídico do imposto
sobre o valor acrescentado (IVA) subjacente às transações intracomunitárias de bens,
tem como propósito aferir da correlação existente entre a consagração legal dos
requisitos de fundo de que depende a aplicação da isenção nas transmissões
intracomunitárias de bens e a sua aplicabilidade na prática.
Como ponto de partida, será abordado, de uma forma breve, o quadro legal em matéria
de IVA subjacente às operações intracomunitárias, com particular destaque para a regra
geral de isenção prevista para as transmissões intracomunitárias de bens.
Num segundo momento, debruçar-nos-emos sobre a importância e a natureza da prova
que os sujeitos passivos devem possuir e exibir para justificar a isenção, recorrendo,
aqui e ali, a uma análise da jurisprudência do Tribunal de Justiça da União Europeia.
Por fim, e porque as relações comerciais podem processar-se envolvendo vários agentes
económicos e vários Estados-Membros, dedicamos alguma atenção à temática, no
âmbito das transmissões intracomunitárias sucessivas ou em cadeia.
Apesar do louvável esforço da Comissão Europeia no sentido de harmonização do
sistema IVA no espaço europeu, em particular, no âmbito do comércio intracomunitário,
a verdade é que o regime transitório das operações intracomunitárias, tal como foi
concebido, deixou de fora a regulamentação de alguns aspetos essenciais para a sua
aplicabilidade, falta que, no respeitante à isenção em análise, vem fomentando um clima
de insegurança sentido pelos sujeitos passivos em detrimento das vantagens do que se
quer por um mercado único sem entraves no seu funcionamento.
Assim, concluímos pela necessidade de complementar o quadro jurídico existente,
maxime com a aprovação de um Regulamento de Execução onde se harmonizassem os
aspetos práticos mais relevantes na aplicação da isenção das transmissões comunitárias
naquilo que à prova respeita.
This dissertation, in addition to making known the legal framework of value added tax (VAT) underlying the intra-community transactions of goods, is intended to assess the correlation between the legal conscription of the substantive requirements on the application of the exemption in intra-Community transfers of goods and their applicability in practice. As a starting point, the general legal framework for VAT underlying the intra- Community transactions will be dealt, in a brief way, with particular reference to the general exemption rule for intra-Community transfers of goods. Secondly, we are going to look into the importance and the nature of the evidence which taxable persons must possess and display in order to justify the exemption, using here and there an examination of the case-law of the Court of Justice of the European Union Finally, and because trade relations can involve several economic operators and several Member States, we pay some attention to the issue in the context of successive intra- Community transfers. While the European Commission's efforts to harmonize the VAT system in the European area, particularly in intra-Community trade, the transitional legal framework to intra-Community transactions, as designed, has left out the rules of some which are essential for its applicability, which, in respect of the exemption under examination, has led to a climate of insecurity felt by taxable persons to the detriment of the advantages of what is required by a single market without hindering its operation. The main conclusions therefore point to the need to complement the existing legal framework, with the adoption of an implementing regulation, harmonizing the most relevant practical aspects in the application of the exemption of Community transmissions to the extent to which it is proven.
This dissertation, in addition to making known the legal framework of value added tax (VAT) underlying the intra-community transactions of goods, is intended to assess the correlation between the legal conscription of the substantive requirements on the application of the exemption in intra-Community transfers of goods and their applicability in practice. As a starting point, the general legal framework for VAT underlying the intra- Community transactions will be dealt, in a brief way, with particular reference to the general exemption rule for intra-Community transfers of goods. Secondly, we are going to look into the importance and the nature of the evidence which taxable persons must possess and display in order to justify the exemption, using here and there an examination of the case-law of the Court of Justice of the European Union Finally, and because trade relations can involve several economic operators and several Member States, we pay some attention to the issue in the context of successive intra- Community transfers. While the European Commission's efforts to harmonize the VAT system in the European area, particularly in intra-Community trade, the transitional legal framework to intra-Community transactions, as designed, has left out the rules of some which are essential for its applicability, which, in respect of the exemption under examination, has led to a climate of insecurity felt by taxable persons to the detriment of the advantages of what is required by a single market without hindering its operation. The main conclusions therefore point to the need to complement the existing legal framework, with the adoption of an implementing regulation, harmonizing the most relevant practical aspects in the application of the exemption of Community transmissions to the extent to which it is proven.
Description
Keywords
Transações intracomunitárias Isenção Prova da transmissão intracomunitária de bens Transmissões em cadeia Intra-community transactions Exemption Proof of intra-community transfer of goods Chain transmissions