As taxas reduzidas de IVA e o seu impacto nos operadores económicos e consumidores finais
: materialidade ou ilusionismo? Uma avaliação crítica da diretiva 2022/542, de 5 de abril

  • Maria Eduarda de Toledo Chiarelli (Student)

Student thesis: Master's Thesis

Abstract

This dissertation will deal with the new measures adopted by the European Union, through Directive 2022/542, of April 5, of the Council, regarding the extension of reduced VAT rates scope of application. After carrying out a brief overview of the changes promoted in terms of VAT by the Directive, the repercussion of these measures in Portuguese domestic law will be analyzed,
following this analysis with a critical and in-depth study of the impact of the expansion of reduced VAT rates for the final consumers and economic operators. Faced with an old discussion, which remains recent in European measures, the adoption of different VAT rates occurs with a view to redistributing wealth, promoting social justice or behaviors considered socially desirable, and implementing economic policies through consumption tax. Thus, we propose to analyze the positive and negative aspects that the adoption of multiple VAT rates can cause in the fiscal-economic system, verifying whether it is in fact an efficient mechanism in view of the objectives proposed by the
Directive.
Date of Award2 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)

Designation

  • Mestrado em Direito

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