The VAT treatment of real estate transactions has repeatedly been the subject of heated discussion in our country, given the uncertainty and insecurity that many of the concepts and conditions inherent in the VAT regime applicable to the sector entail. The regulatory status quo has been reflected in administrative and case law decisions that are the subject of constant criticism and change. In this sense, and also in view of the scale of the costs involved in this type of reality, it is necessary to carry out an in-depth study of one of the components of the regime that has proved particularly controversial, namely the waiver of exemption from VAT, with the aim of safeguarding, as far as possible, the legitimate aspirations of those involved in these operations and, at the same time, the health of the public Treasury. We, therefore, set out to identify the elements of the regime that we believe should be amended, and to provide recommendations to this end.
Date of Award | 9 Jul 2024 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Miguel Correia (Supervisor) |
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- VAT
- Real estate transactions
- VAT exemptions
- Waiver of VAT exemptions
- Right to deduct VAT
O IVA no setor imobiliário: a renúncia à isenção do IVA: uma mudança de paradigma?
Fernandes, S. M. (Student). 9 Jul 2024
Student thesis: Master's Thesis