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Abstract(s)
A presente escrita visa analisar a necessidade, importância e harmonização dos Impostos Especiais de Consumo (IEC). Sendo esta uma das formas mais antigas de tributação pois são tributos seletivos sobre a produção ou venda de determinados bens de consumo.
Estes impostos são também usados como instrumentos de política ambiental e embora constituam um instrumento relevante de arrecadação de receita, a sua finalidade está cada vez mais associada a fins extrafiscais prosseguidos pelas políticas tributárias. Depois da criação da Comunidade Económica Europeia, hoje União Europeia, e de modo a prosseguir um dos seus principais objetivos: instituir um mercado comum com características idênticas a um mercado interno, tornou-se necessário trabalhar na harmonização das legislações dos Estados-Membros relativas aos impostos sobre volume de negócios, impostos especiais de consumo e demais impostos indiretos. Esta dissertação pretende elaborar um pouco acerca das medidas tomadas para alcançar esse objetivo e dos seus resultados.
Pretende também analisar, à luz da legislação em vigor, um caso de pedido de decisão prejudicial do Tribunal de Justiça da União Europeia (TJUE) baseado neste tema.
The present writing aims to analyze the need, importance, and harmonization of Excise Duties. This being one of the oldest forms of taxation as they are selective taxes on the production or sale of certain consumer goods. These taxes are also used as instruments of environmental policy and although they constitute a relevant instrument of revenue collection, their purpose is increasingly associated with extra-fiscal purposes pursued by tax policies. After the creation of the European Economic Community, now the European Union, and in order to pursue one of its main objectives: the establishment of a common market with characteristics similar to those of an internal market, it became necessary to work on the legislation of Member States relating to turnover taxes, excise duties and other indirect taxes. This dissertation aims to elaborate on the measures taken to achieve this goal and their results. It also intends to analyze, in the light of the legislation in force, a case of request for a preliminary ruling from the Court of Justice of the European Union based on this topic.
The present writing aims to analyze the need, importance, and harmonization of Excise Duties. This being one of the oldest forms of taxation as they are selective taxes on the production or sale of certain consumer goods. These taxes are also used as instruments of environmental policy and although they constitute a relevant instrument of revenue collection, their purpose is increasingly associated with extra-fiscal purposes pursued by tax policies. After the creation of the European Economic Community, now the European Union, and in order to pursue one of its main objectives: the establishment of a common market with characteristics similar to those of an internal market, it became necessary to work on the legislation of Member States relating to turnover taxes, excise duties and other indirect taxes. This dissertation aims to elaborate on the measures taken to achieve this goal and their results. It also intends to analyze, in the light of the legislation in force, a case of request for a preliminary ruling from the Court of Justice of the European Union based on this topic.
Description
Mestrado em Fiscalidade
Keywords
IEC Harmonização União Europeia Análise Excise duties Harmonization European Union Analysis
Citation
Tapadas, R. (2023) Harmonização nos impostos especiais de consumo. O caso particular do imposto sobre o tabaco. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16181