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Meios de prova no transporte intracomunitário de bens: o que mudou com as "quick fixes"? Na prática simplificam?
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| 2.88 MB | Adobe PDF |
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Abstract(s)
Desde a sua criação e implementação como imposto comunitário, o IVA tem vindo a sofrer ao longo dos anos, alterações e melhorias, com vista a harmonização do mesmo nos diferentes Estados-Membros.
Ao longo dos anos de vigência deste imposto, as linhas comunitárias apontavam como objetivo a implementação do regime definitivo de tributação na origem, assente na ideia que desta forma era concedido igual tratamento nas compras e vendas intracomunitárias como se de compras e vendas internas se tratassem. As primeiras Diretivas IVA adotaram o princípio de tributação no país de destino no contexto das transações intracomunitárias de forma transitória.
A criação de um mercado único e de uma moeda única, foram os grandes objetivos do Conselho para que finalmente se reunissem todos os requisitos para que a tributação na origem fosse o regime definitivo. Com a entrada em vigor do Mercado Único, em janeiro de 1993, foram eliminadas as fronteiras entre os Estados-Membros, o que levou a que nas transações entre países membros da então CEE, fossem abolidos todos os controlos associados à passagem das mercadorias pelas fronteiras internas da comunidade, sem entraves de natureza fiscal.
O presente trabalho visa a análise do IVA, enquanto imposto comunitário, abordando de forma sintetizada a sua evolução, harmonização, assim como o seu enquadramento no ordenamento jurídico nacional. Especificamente pretende analisar as mais recentes medidas de simplificação, coletivamente designadas por “quick fixes” ou “soluções rápidas”, que têm como propósito, num curto prazo de tempo, simplificar e harmonizar o sistema de IVA na União Europeia, limitando a possibilidade de fraude
Since its creation and implementation as a community tax, VAT has seen changes and improvements throughout the years, with the purpose to uniformize it in all Member States. Throughout the years that this tax has been active, the community guidelines aimed for the implementation of the definitive origin-based tax regime as an objective, based on the notion that this granted equal treatment in the Intra-Community transactions, just like if they were internal purchases and sales. The First VAT Directives adopted the principle of destination-based tax in the context of Intra-Community transactions as a transitional phase. The creation of a single market and a single currency were the Council´s main objectives to meet all the requisites for the Origin Principle to finally become the definitive regime. With the implementation of the EU single market, in January of 1993, the borders of the Member States were eliminated, which led to the transactions between the then EEC members no longer having any controls, or fiscal setbacks, associated with the crossing of goods across the borders of its members. This essay's purpose is to analyze the VAT, as a community tax, synthesizing its evolution, uniformization, field of application as well as its framing in the Portuguese legal system. Specifically, it aims to analyze the most recent simplification measures, collectively designated as “quick fixes”, which are intended to, in a short time frame, simplify and uniformize the VAT system in the European Union, thus limiting the possibility of fraud.
Since its creation and implementation as a community tax, VAT has seen changes and improvements throughout the years, with the purpose to uniformize it in all Member States. Throughout the years that this tax has been active, the community guidelines aimed for the implementation of the definitive origin-based tax regime as an objective, based on the notion that this granted equal treatment in the Intra-Community transactions, just like if they were internal purchases and sales. The First VAT Directives adopted the principle of destination-based tax in the context of Intra-Community transactions as a transitional phase. The creation of a single market and a single currency were the Council´s main objectives to meet all the requisites for the Origin Principle to finally become the definitive regime. With the implementation of the EU single market, in January of 1993, the borders of the Member States were eliminated, which led to the transactions between the then EEC members no longer having any controls, or fiscal setbacks, associated with the crossing of goods across the borders of its members. This essay's purpose is to analyze the VAT, as a community tax, synthesizing its evolution, uniformization, field of application as well as its framing in the Portuguese legal system. Specifically, it aims to analyze the most recent simplification measures, collectively designated as “quick fixes”, which are intended to, in a short time frame, simplify and uniformize the VAT system in the European Union, thus limiting the possibility of fraud.
Description
Keywords
Vat quick fixes" Vendas à consignação Transmissão de bens em cadeia Vies Diretiva iva Regulamento de execução (UE) 2018/1912 do Conselho