As “VAT quick fixes”
: uma verdadeira simplificação ou antes uma faca de dois gumes? Análise e reflexões

  • Nicole Ribeiro da Rosa (Student)

Student thesis: Master's Thesis


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 Award1 Jun 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Odete Oliveira (Supervisor)


  • VAT
  • Directive (EU) 2018/1910;
  • Implementing regulation (EU) No 2018/1912
  • Quick fixes
  • Quick solutions
  • Cross-border transactions
  • Exemption
  • Call-off stock
  • Chain transactions


  • Mestrado em Direito

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