O princípio da neutralidade como informador da mecânica e funcionamento do IVA

Abstract

The following dissertation aims to reflect on how the principle of neutrality, a fundamental piece that informs VAT´s juridical constriction and economy, is reflected in the modeling of the concrete discipline of its mechanics and functioning, since it appeared defined in the First and Second Directives, in April 1967, until the Sixth Directive, of May 1977. Meanwhile, it was replaced by the current Directive 2006/112/EC that systematized and consolidated the previous one, by applying the modifications imposed by the tax regime in intra-community operations, due to the abolition of physical and tax borders, introducing new disciplines imposed by the new realities that characterize the current economy. By focusing our analysis on those legal instruments and the doctrine that explains, frames, and develops them, without forgetting the essential role of Court of Justice of the European Union case-law, we will complement that principle with the one of equal treatment to which it is deeply associated. In a more in-depth analysis of the subject, we will begin with the personal and real incidence of the tax, ascertaining how the principle informs them. Subsequently we will address the subject of fees, focusing on two principles, neutrality, and equal treatment. Afterwards, we will center our discussion on exemptions, certainly the subject in which the principle meets the reason for its existence, and the one that has raised more difficulties regarding the evaluation of the compliance. We will then continue analyzing the financial aspects from the mechanics of the right to deduct, enforceability and definition of the tax period. Finally, the conclusions and reflections resulting from this work will be highlighted.

Date of Award	14 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Odete Batista de Oliveira (Supervisor)