O IVA e as operações intracomunitárias
: o princípio da origem e o princípio do destino ou …como se costuram os princípios à medida dos tempos e dos seus ensinamentos

  • Bruno Miguel da Silva Gomes (Student)

Student thesis: Master's Thesis

Abstract

The introduction of VAT as the Community model of consumption taxation in the European Community area has played an important role to the process of European integration and has influenced the taxing world as to the possibilities of such a model. Over the course of 50 years, VAT has been successively shaped in its application by all the Member States of the integrated space and has been subject to legislative changes, doctrinal and jurisprudential interpretations and adaptations to the new contours of the globalized and digitalized economy. But the main challenge has always been, and goes on being, its compatibility with the effective operation of a single European market, where citizens in general and economic operators in particular act in the same way as they deal within the territorial borders of the Member State in which they reside. After several ups and downs it seems to be the moment on which in the process looks to be able to be held. Those paths and this goal that now is glimpsed inform the work developed.
Date of Award10 Nov 2018
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Odete Batista de Oliveira (Supervisor) & Maria Odete Oliveira (Supervisor)

Keywords

  • VAT
  • Directive and regulation
  • Transitional regime
  • Definitive system

Designation

  • Mestrado em Direito

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