As “VAT quick fixes”

: uma verdadeira simplificação ou antes uma faca de dois gumes? Análise e reflexões

Abstract

The present dissertation aims to analyse the new discipline of Value Added Tax (VAT) after the introduction of the so-called quick fixes created by the Council Directive (EU) 2018/1910, of 4 December 2018 and the Council Implementing Regulation (EU) No. 2018/1912, of 4 December 2018, which amended the rules applicable to cross-border trade in goods, with the intention of solving the main problems of the current VAT rules within the European Union. After a brief introduction and presentation of the topic, we will analyse, in detail, each of those quick fixes, characterising them and contrasting the before and what is expected to be the after resulting from their implementation. We will highlight concrete aspects of their application in order to assess their respective value and conclude, as a result of this judgment, on their advantages and disadvantages, both for taxable persons and for the tax authorities of the Member States of the European Union.

Date of Award	1 Jun 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Odete Oliveira (Supervisor)