Loading...
Publication
O direito à dedução do iva: limitações, restrições, exclusões e outras complicações
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 901.21 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O sistema comum do Imposto sobre o Valor Acrescentado (IVA), regulamentado por Diretivas da União Europeia, assenta em dois princípios fundamentais: a harmonização do sistema fiscal entre os Estados-Membros e a neutralidade do imposto. Especificamente, o direito à dedução do IVA está sujeito a várias restrições, limitações e exclusões, o que pode afetar a neutralidade do imposto. A presença de uma cláusula de standstill nesta matéria, permite a existência de divergências entre as legislações dos diferentes Estados-Membros, o que poderá comprometer a harmonização do sistema. Torna-se assim pertinente aferir se existe, de facto, harmonização do sistema do IVA ou se cada Estado-Membro adota abordagens legislativas distintas.
Neste trabalho foram analisadas as normas nacionais e comunitárias relativas ao direito à dedução do IVA, com foco nas suas limitações e exclusões, tendo-se procedido, igualmente, ao estudo comparado entre os regimes vigentes em Portugal e na Alemanha. Procurou-se, desta forma, perceber o impacto das eventuais divergências na neutralidade do imposto e verificar se existe harmonia entre os dois Estados-Membros da União Europeia.
A abordagem da temática foi realizada essencialmente através do enquadramento normativo em sede de IVA, conjugado com a jurisprudência dos tribunais nacionais e europeus, tendo-se concluído que, embora sejam baseadas nas diretrizes europeias, as legislações portuguesa e alemã apresentam algumas divergências, o que compromete a neutralidade do imposto em determinados aspetos e indica que a harmonização do sistema de IVA europeu não é plena.
The common system of Value Added Tax (VAT), regulated by European Union Directives, is based on two fundamental principles: the harmonisation of the tax system between member states and the neutrality of the tax. Specifically, the right to deduct VAT is subject to various limitations and exclusions, which can affect the neutrality of the tax. The existence of a standstill clause in this area enables divergences between the laws of the different member states, which could compromise the harmonisation of the system. It is therefore important to determine whether there is in fact harmonisation of the VAT system or whether each Member State adopts different legislative approaches. In this study, the national and community rules concerning the right to deduct VAT were analysed, focusing on their limitations and exclusions, with a comparative study between the systems in place in Portugal and Germany. The purpose was to understand the impact of eventual divergences on the neutrality of the tax and to determine whether there is harmony between the two Member States of the European Union. The subject was approached essentially through the VAT legal framework, combined with the jurisprudence of national and European courts, and it was concluded that, although they are based on European guidelines, Portuguese and German legislation present some divergences, which compromises the neutrality of the tax in certain aspects and indicates that the harmonisation of the European VAT system is not total.
The common system of Value Added Tax (VAT), regulated by European Union Directives, is based on two fundamental principles: the harmonisation of the tax system between member states and the neutrality of the tax. Specifically, the right to deduct VAT is subject to various limitations and exclusions, which can affect the neutrality of the tax. The existence of a standstill clause in this area enables divergences between the laws of the different member states, which could compromise the harmonisation of the system. It is therefore important to determine whether there is in fact harmonisation of the VAT system or whether each Member State adopts different legislative approaches. In this study, the national and community rules concerning the right to deduct VAT were analysed, focusing on their limitations and exclusions, with a comparative study between the systems in place in Portugal and Germany. The purpose was to understand the impact of eventual divergences on the neutrality of the tax and to determine whether there is harmony between the two Member States of the European Union. The subject was approached essentially through the VAT legal framework, combined with the jurisprudence of national and European courts, and it was concluded that, although they are based on European guidelines, Portuguese and German legislation present some divergences, which compromises the neutrality of the tax in certain aspects and indicates that the harmonisation of the European VAT system is not total.
Description
Keywords
IVA Direito à dedução Neutralidade fiscal Harmonização fiscal