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Abstract(s)
Com introdução do Imposto sobre o Valor Acrescentado (IVA) na União Europeia, nomeadamente nos seus Estados-Membros, existiu a necessidade de o tornar cada vez mais harmonizado. Esta evolução ocorreu sobre diversas fases, nas quais se verificaram a necessidade de adaptação por parte dos Estados-Membros da União, que num primeiro momento ofereceram alguma resistência quanto à sua aplicabilidade. Neste sentido, a exploração de toda a documentação, diretivas e regulamentos relacionados com o tema permite uma visão mais alargada sobre o imposto e a obtenção de informação sobre as medidas que foram surgindo ao longo dos anos por forma a alcançar um maior nível de harmonização. Por outro lado, também a necessidade de extinguir as barreiras fiscais dentro do espaço europeu releva o interesse do estudo, dado que um sistema comum permite a diminuição da fraude, uma vez que este imposto gera um enorme volume de receitas e por isso, um sistema que seja mais simples e menos burocrático levará o sujeito passivo a
cumprir de uma forma mais célere os seus deveres fiscais.
A presente dissertação de mestrado pretende abordar o conjunto das novas medidas de simplificação, denominadas “quick fixes”, cujo propósito se centrou no aperfeiçoamento do sistema comum do IVA tornando-o mais favorável às empresas e menos permeável à fraude.
Adicionalmente, para a integração de um sistema de IVA cada vez mais harmonizado foram surgindo inúmeras medidas, sendo as mais recentes medidas de simplificação as aplicadas em determinadas atividades específicas como: vendas à consignação e transações em cadeia, identificar quais os meios de prova necessários nas transações intracomunitárias que permitem aplicar a isenção bem como, a necessidade de um número de identificação de IVA também para a obtenção de isenção nas transações intracomunitárias. Foi igualmente efetuada a análise de um caso prático: a análise do Acórdão do Tribunal de Justiça da União
Europeia, Euro Tyre, Processo C-21/16, onde foi possível constatar a diferença da legislação aplicável antes e após a introdução das medidas de simplificação acima referidas.
Em suma, a presente dissertação de mestrado prendeu-se no conhecimento da evolução do Imposto sobre o Valor Acrescentado, tornando-o cada vez mais harmonizado, possibilitando aos Estados-Membros da União transações menos burocráticas e às administrações fiscais um maior controlo sobre estas.
With the introduction of Value Added Tax (VAT) in the European Union, namely in its Member States, there was a need to make it increasingly harmonized. This evolution occurred over several phases, in which there was a need for adaptation by the Member States of the Union, which initially offered some resistance as to its applicability. In this sense, the exploration of all the documentation, directives and regulations related to the subject allows a broader view of the tax and to obtain information about the measures that have emerged over the years to achieve a higher level of harmonization. On the other hand, the need to end tax barriers within the European area also highlights the interest of the study, since a common system allows for the reduction of fraud, since this tax generates a huge volume of revenue and therefore, a system that is simpler and less bureaucratic will lead taxpayers to comply more quickly with their tax obligations. This master's thesis aims to address the set of new simplification measures, called "quick fixes", whose purpose was focused on improving the common VAT system by making it more favorable to businesses and less permeable to fraud. In addition, numerous measures have emerged for the integration of an increasingly harmonized VAT system, the most recent simplification measures being those applied in certain specific activities such as: consignment sales and chain transactions, as well as the means of proof required in intra-community transactions allowing an exemption to be applied and the need for a VAT identification number. A practical case was also analyzed: the analysis of the Judgment of the Court of Justice of the European Union, Euro Tyre, Case C-21/16, where it was possible to see the difference in the applicable legislation before and after the introduction of the simplification measures mentioned above. In short, this master's thesis was concerned with the knowledge of the evolution of Value Added Tax, making it increasingly harmonized, enabling the Member States of the Union less bureaucratic transactions and tax administrations greater control over them.
With the introduction of Value Added Tax (VAT) in the European Union, namely in its Member States, there was a need to make it increasingly harmonized. This evolution occurred over several phases, in which there was a need for adaptation by the Member States of the Union, which initially offered some resistance as to its applicability. In this sense, the exploration of all the documentation, directives and regulations related to the subject allows a broader view of the tax and to obtain information about the measures that have emerged over the years to achieve a higher level of harmonization. On the other hand, the need to end tax barriers within the European area also highlights the interest of the study, since a common system allows for the reduction of fraud, since this tax generates a huge volume of revenue and therefore, a system that is simpler and less bureaucratic will lead taxpayers to comply more quickly with their tax obligations. This master's thesis aims to address the set of new simplification measures, called "quick fixes", whose purpose was focused on improving the common VAT system by making it more favorable to businesses and less permeable to fraud. In addition, numerous measures have emerged for the integration of an increasingly harmonized VAT system, the most recent simplification measures being those applied in certain specific activities such as: consignment sales and chain transactions, as well as the means of proof required in intra-community transactions allowing an exemption to be applied and the need for a VAT identification number. A practical case was also analyzed: the analysis of the Judgment of the Court of Justice of the European Union, Euro Tyre, Case C-21/16, where it was possible to see the difference in the applicable legislation before and after the introduction of the simplification measures mentioned above. In short, this master's thesis was concerned with the knowledge of the evolution of Value Added Tax, making it increasingly harmonized, enabling the Member States of the Union less bureaucratic transactions and tax administrations greater control over them.
Description
Mestrado em Fiscalidade
Keywords
Imposto Sobre o Valor Acrescentado União Europeia Medidas simplificativas Quick-fixes Value Added Tax European Union Simplifying measures
Citation
Ahmad, A. M. (2022) A harmonização do Imposto Sobre o Valor Acrescentado - abordagem das novas medidas de simplificação, “quick fixes” (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15306