A inversão do sujeito passivo do IVA como medida de combate à fraude

  • Maria Liliana Lopes Pinheiro (Student)

Student thesis: Master's Thesis

Abstract

The Value Added Tax (VAT), like any other tax, is susceptible to fraud. This dissertation’s main objective is to systematize the use of the VAT reverse charge mechanism to combat VAT fraud. Using a descriptive approach, different situations of recourse to the VAT reverse charge as a measure to combat VAT fraud adopted in the VAT European legislation over time are identified, from the situations initially enshrined in paragraph c) of article 28-G of Council Directive 77/388/EEC, of 17th May 1977, continuing in 2010, among others, with the adoption of the mechanism as a measure to combat fraud in the transactions of greenhouse gas emission licenses, through the Quick Reaction Mechanism and the General reverse-charge mechanism. The underlying reasons for its adoption and the specific objectives to be achieved are framed, as well as, where applicable, the list of the conclusions from assessment studies on the scope and impact of the optional application by the Member States of the VAT reverse charge mechanism. The VAT in Digital Age package and the evolution of the legislative process towards the adoption of the definitive VAT regime are also briefly addressed, thus seeking to assess what role the VAT reverse charge will play in the future of the VAT in the European Union.
Date of Award10 Sept 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)

Keywords

  • VAT fraud
  • Reverse-charge
  • Quick reaction mechanism
  • General reverse-charge mechanism

Designation

  • Mestrado em Direito

Cite this

'