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Abstract(s)
Com o desenvolvimento do comércio eletrónico as barreiras geográficas deixaram de existir, passando grande parte das operações comerciais a serem processadas através da internet. Este crescimento potencial levanta vários desafios ao nível da tributação, nomeadamente, como se deverá tributar esse tipo de comercio eletrónico e qual a melhor forma para o fazer. Neste sentido, a Comissão Europeia, aliada com as orientações apresentadas pela OCDE tem vindo a definir princípios e políticas com um número grande
de propostas legislativas para uma modernização em matéria de IVA. Algumas das propostas apresentam soluções para questões com elevada urgência, tendo em vista o combate à fraude fiscal, que representa uma perda enorme de receita, para os Estados-Membros e para o orçamento comunitário, deste imposto sobre o consumo. A projeção para a criação de um mercado único, onde a competitividade é minimizada, é o culminar de muitos anos de trabalho com reformas fundamentais. A mudança no sistema tributário europeu afeta todos os agentes que participam nos negócios, sejam eles internos ou externos à Comunidade e exige a unanimidades dos Estados-Membros, para que as propostas se tornarem lei, o que torna o processo
frequentemente problemático. Neste sentido, o trabalho pretende expor as preocupações que os Estados-Membros enfrentam do impacto da tecnologia nos novos modelos de negócios e analisará as propostas e medidas legislativas apresentadas para ultrapassar os obstáculos, por forma a atingir um sistema tributário moderno, simples e harmonizado.
With the development of e-commerce, geographical barriers no longer exist, and most business operations are processed over the internet. This potential growth raises several taxation challenges, including how to tax e-commerce and how best to do so. In this sense, the European Commission, together with the guidelines presented by the OECD, has been defining principles and policies with many legislative proposals for the VAT modernization. Some of the proposals provide solutions to issues of high urgency with a view to combating tax fraud, which represents a huge loss of revenue for Member States and the Community budget from the consumption tax. The projection for the creation of a single market, where competitiveness is minimized, is the culmination of many years of work on fundamental reforms. The change in the European tax system affects all business, whether internal or external to the Community, and requires the unanimity of the Member States for proposals to become law, which often makes the process problematic. In this regard, the master thesis aims to address the concerns that Member States face about the impact of technology on new business models and will examine the proposals and legislative measures put forward to overcome obstacles in order to achieve a modern, simple and harmonized tax system.
With the development of e-commerce, geographical barriers no longer exist, and most business operations are processed over the internet. This potential growth raises several taxation challenges, including how to tax e-commerce and how best to do so. In this sense, the European Commission, together with the guidelines presented by the OECD, has been defining principles and policies with many legislative proposals for the VAT modernization. Some of the proposals provide solutions to issues of high urgency with a view to combating tax fraud, which represents a huge loss of revenue for Member States and the Community budget from the consumption tax. The projection for the creation of a single market, where competitiveness is minimized, is the culmination of many years of work on fundamental reforms. The change in the European tax system affects all business, whether internal or external to the Community, and requires the unanimity of the Member States for proposals to become law, which often makes the process problematic. In this regard, the master thesis aims to address the concerns that Member States face about the impact of technology on new business models and will examine the proposals and legislative measures put forward to overcome obstacles in order to achieve a modern, simple and harmonized tax system.
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Keywords
Economia digital E-commerce Princípio do destino Regime especial MOSS Vendas à distância Regime definitivo Digital economy Destination principle Special regimes Distance sales Definitive regime