| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 351.86 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O direito à dedução é essencial para assegurar a regular operabilidade do IVA, não podendo, salvo nos casos expressamente previstos, ser limitado, em cumprimento do princípio da neutralidade. Estas deduções poderão ser objeto de regularização, sendo de origem diversa as circunstâncias que poderão obrigar a proceder, a posteriori, a ajustamento das deduções anteriormente realizadas. Nesta tese debruçar-nos-emos, em particular, sobre a operação do mecanismo da regularização no caso de bens de investimento imobiliário, que se caracterizam, essencialmente, pelo seu carácter duradouro, com o objetivo de avaliar a pertinência técnica do regime existente em Portugal.
The right to deduct is essential to ensure the regular operation of VAT and cannot be limited, except in cases expressly provided for, in compliance with the principle of neutrality. These deductions may be subject to regularization, and the circumstances that may require this adjustment of previously made deductions may vary. In this thesis we will focus in particular on the operation of the regularization mechanism in the case of real estate investment assets, which are essentially characterized by their durability, with the aim of assessing the technical accuracy of the existing regime in Portugal.
The right to deduct is essential to ensure the regular operation of VAT and cannot be limited, except in cases expressly provided for, in compliance with the principle of neutrality. These deductions may be subject to regularization, and the circumstances that may require this adjustment of previously made deductions may vary. In this thesis we will focus in particular on the operation of the regularization mechanism in the case of real estate investment assets, which are essentially characterized by their durability, with the aim of assessing the technical accuracy of the existing regime in Portugal.
Description
Keywords
IVA Direito à dedução Regularizações Bens de investimento imobiliário VAT Right to deduct Adjustments Real estate investment assets