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Dedutibilidade em sede de IVA: o caso dos sujeitos passivos mistos
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Abstract(s)
Este estudo, de carácter qualitativo, visa identificar o impacto das alterações normativas efetuadas no artigo 23.º do CIVA, através da Lei n.º 67-A/07, de 31 de dezembro, na sequência de uma notificação da União Europeia por incumprimento da Diretiva IVA no contencioso fiscal. Visa, também, identificar as principais ambiguidades e/ou dúvidas que contribuem para o crescimento dos litígios. Pretende especificamente reconhecer e diferenciar se tais incertezas diferem no pré e pós alteração do normativo, bem como observar o comportamento tendente do contencioso tributário, se crescente ou decrescente. Com uma amostra recolhida por acessibilidade, composta por 67 Acórdãos proferidos pelo Centro de Arbitragem Administrativa e pelo Supremo Tribunal Administrativo, os resultados evidenciam que, apesar de se ter assistido ao desaparecimento de determinados litígios jurídico-tributários e contrariamente ao expectável, não foram sentidas quaisquer consequências no contencioso tributário, uma vez que as principais causas litigantes se mantiveram e apresentaram comportamento tendencialmente crescente, como é o caso da problemática da dedutibilidade das instituições de crédito e das entidades de direito público. Os resultados têm importantes implicações para a teoria e para o estudo do IVA, para os contribuintes, agentes económicos e profissionais da área. O estudo reforça o importante papel da jurisprudência comunitária e nacional na garantia dos principais princípios deste imposto: neutralidade e dedutibilidade.
This qualitative study aims to analyze the impact of the normative changes made to the rules of article 23 of CIVA through Law No. 67-A/2007, 31st of December in tax litigation, as a result of an European Union notification received in 2005 March on a VAT Diretive infringement. It also aims to identify the main ambiguities and/or doubts that drive to litigation’s growth. Specifically, it intends to identify and distinguish whether such doubts differ if in the pre alteration or if in the post alteration as well as observe which are the tax litigations trending behavior, if increasing or decreasing. With a sample collected by accessibility composed of 67 judgments, delivered by the Administrative Arbitration Center and the Supreme Administrative Court the results, despite showing the disappearance of certain legal and tax litigation, contrary to expectations show that there are no consequences in tax litigation, since the main tax doubts remained and showed a growing trend, as in the case of the credit institution’s deductibility problem and public law entities. The results have important implications for theory and research on partial VAT deductibility, for taxpayers, economic agents, and professionals in the field. The study reinforces the important role of community and national jurisprudence in guaranteeing the main principles of this tax, neutrality, and deductibility.
This qualitative study aims to analyze the impact of the normative changes made to the rules of article 23 of CIVA through Law No. 67-A/2007, 31st of December in tax litigation, as a result of an European Union notification received in 2005 March on a VAT Diretive infringement. It also aims to identify the main ambiguities and/or doubts that drive to litigation’s growth. Specifically, it intends to identify and distinguish whether such doubts differ if in the pre alteration or if in the post alteration as well as observe which are the tax litigations trending behavior, if increasing or decreasing. With a sample collected by accessibility composed of 67 judgments, delivered by the Administrative Arbitration Center and the Supreme Administrative Court the results, despite showing the disappearance of certain legal and tax litigation, contrary to expectations show that there are no consequences in tax litigation, since the main tax doubts remained and showed a growing trend, as in the case of the credit institution’s deductibility problem and public law entities. The results have important implications for theory and research on partial VAT deductibility, for taxpayers, economic agents, and professionals in the field. The study reinforces the important role of community and national jurisprudence in guaranteeing the main principles of this tax, neutrality, and deductibility.
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Keywords
IVA CIVA DIVA Dedutibilidade Sujeitos passivos mistos Artigo 23.º do CIVA