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A presente dissertação, além de dar a conhecer o novo pacote de regras IVA para o comércio online, tem como propósito claro aferir a praticabilidade de tais regras contrabalançando-as com o objetivo pelas quais foram criadas. Como ponto de partida, será abordado, de forma breve, o novo quadro legal em matéria de IVA no seio da Comunidade Europeia. Num segundo momento, debruçar-nos-emos sobre a importância e a necessidade destas novas regras no comércio online. Em pormenor, analisaremos os novos e alargados regimes especiais aplicáveis às prestações de serviços e às vendas à distância de bens dentro e fora da União Europeia. Por fim, e porque as relações comerciais que se estabelecem nem sempre são tão lineares quanto se desejaria, procurar-se-á expor e abordar várias e sucessivas hipóteses práticas com que o sujeito passivo/operador económico se colocará perante. Também, ressalvar que apesar do louvável esforço da Comissão Europeia no sentido de harmonização do sistema IVA no espaço europeu, em particular, no âmbito do comércio intracomunitário procurando torná-lo mais competitivo e simplificado, a verdade é que o novo pacote de regras IVA, tal como foi concebido, deixou de fora a regulamentação de alguns aspetos essenciais para a sua plena aplicabilidade. Tal ausência vai, seguramente, fomentar ocasiões de incerteza e de uma certa resistência pelos próprios sujeitos passivos em detrimento das vantagens que se pretendiam alcançar no seio do mercado único da Comunidade tendo em vista torná-lo mais operacional, funcional e menos complexo. Deste modo, concluiremos pela necessidade de completar o quadro jurídico existente, onde se procure, ao máximo, harmonizar os aspetos práticos mais relevantes na aplicação das novas regras IVA de forma a obter a tão desejada simplicidade para os operadores económicos e transparência para os consumidores.
This dissertation, in addition to making known the new package of VAT rules for online commerce, has the clear purpose of assessing the practicability of such rules, counter balancing them with the purpose for which they were created. As a starting point, we will briefly discuss the new legal framework for VAT within the European Community. In a second moment, we will focus on the importance and necessity of these new rules in online commerce. In detail, we will analyze the new and extended special regimes applicable to the provision of services and the distance selling of goods within and outside the European Union. Finally, and because the commercial relationships that are established are not always as linear as much as we would like, we will try to expose and address various and successive practical hypotheses that the taxable person/trader will face. Also, it should be noted that despite the European Commission's laudable efforts to harmonize the VAT system in Europe, particularly in the context of intra-community trade, seeking to make it more competitive and simplified, the truth is that the new VAT E-Commerce Package as it was conceived, it left out the regulation of some essential aspects for its full applicability. Such an absence will certainly foster occasions for uncertainty and a certain amount of resistance by the taxable persons themselves to the detriment of the advantages that were intended to be achieved within the Community's single market, in order to making it more operational, functional and less complex. In this way, we will conclude that it is necessary to complete the existing legal framework, seeking to harmonize the most relevant practical aspects in the application of the new VAT rules in order to achieve the much-desired simplicity for suppliers and transparency for consumers.
This dissertation, in addition to making known the new package of VAT rules for online commerce, has the clear purpose of assessing the practicability of such rules, counter balancing them with the purpose for which they were created. As a starting point, we will briefly discuss the new legal framework for VAT within the European Community. In a second moment, we will focus on the importance and necessity of these new rules in online commerce. In detail, we will analyze the new and extended special regimes applicable to the provision of services and the distance selling of goods within and outside the European Union. Finally, and because the commercial relationships that are established are not always as linear as much as we would like, we will try to expose and address various and successive practical hypotheses that the taxable person/trader will face. Also, it should be noted that despite the European Commission's laudable efforts to harmonize the VAT system in Europe, particularly in the context of intra-community trade, seeking to make it more competitive and simplified, the truth is that the new VAT E-Commerce Package as it was conceived, it left out the regulation of some essential aspects for its full applicability. Such an absence will certainly foster occasions for uncertainty and a certain amount of resistance by the taxable persons themselves to the detriment of the advantages that were intended to be achieved within the Community's single market, in order to making it more operational, functional and less complex. In this way, we will conclude that it is necessary to complete the existing legal framework, seeking to harmonize the most relevant practical aspects in the application of the new VAT rules in order to achieve the much-desired simplicity for suppliers and transparency for consumers.
Descrição
Palavras-chave
Comércio eletrónico Regimes especiais Princípio do destino Vendas à distância Interfaces eletrónicas E-Commerce Special regimes The destination principle Distance sales Electronic interfaces