O IVA e a localização das operações
: da simplicidade das regras para bens ao labirinto dos serviços : o caso dos serviços eletrónicos e a recente temática sobre livros digitais versus livros em papel

  • Luís Maria Barbosa Aires (Student)

Student thesis: Master's Thesis


The purpose of this paper is to determine the difficulties related to the taxation of services rendered in general and, in particular, to the processing of electronic books and paper books. And in order to understand this matter, there was a need to address the issue of the location of operations both for the transmission of goods and for the provision of services, as well as for services rendered by electronic means, in order to reach the core that is the difference in the treatment of, therefore, in the respective tax burden of e-books and paper books.
Date of Award13 Jan 2018
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Odete Oliveira (Supervisor)


  • Mestrado em Direito

Cite this