A localização das prestações de serviço em IVA
: o transporte de passageiros

  • Filipa Fernandes Coimbra Barros (Student)

Student thesis: Master's Thesis


The present dissertation deals with one of the most complex topics in terms of value added tax: the determination of the place where the services are to be taxed. Since the adoption of VAT by the European Economic Community, as of today several were the legal diplomas that altered the rules concerning the location of the provision of services. After such analysis, we will prepare a brief study regarding the location of the provision of passenger transport services, stating not only the existing distortions of competition, but also some policy options for the purpose of reaching, in the future, a common and more efficient model of VAT.
Date of Award13 Jan 2018
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Odete Oliveira (Supervisor)


  • Value added tax
  • Location of the provision of services
  • Passenger transport
  • Distortions of competition


  • Mestrado em Direito

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