O regime dos créditos de cobrança duvidosa e incobráveis no código do IVA

: fit for purpose?

Abstract

This dissertation focuses on the study of the Portuguese bad debt regime regarding VAT, aiming to evaluate the adequacy of the current regime in the Portuguese legal system. To achieve this, an exhaustive investigation of the Portuguese regime will be undertaken to understand the effectiveness of the current regularization mechanism and to identify its potential shortcomings. This approach will be complemented by an international perspective, given the nature of the VAT. In this regard, we will consider both international case law, specifically from the Court of Justice of the European Union (CJUE) and national case law, through the analysis of decisions from the Administrative Arbitration Center (CAAD). Furthermore, for a more comprehensive study and in order to obtain a holistic perspective, this dissertation will have a strong component of comparative law, based on European Union countries (Portugal, Spain, France and Germany) and a country outside the European Union (Australia). It is important to emphasize that we do not restrict ourselves to a mere exhaustive description of foreign legal systems. Instead, a true comparison between the regimes is undertaken, allowing for a more in-depth assessment of the subject. Ultimately, the question we aim to answer is the following: Is the Portuguese bad debt regime fit for purpose?

Date of Award	7 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)