Pequenas importações, grandes reformas

: uma análise crítica do impacto da reforma aduaneira no IVA na importação

Abstract

Over the last few decades, E-commerce has grown exponentially, especially B2C transactions of imported goods facilitated by electronic platforms. This abrupt growth poses major challenges for customs' technical and human resources, with a considerable impact on VAT revenue. In this context, this research aims to analyze how the EU legislator has dealt with the challenge of VAT taxation of low-value consignments from third countries acquired by European end consumers via electronic platforms and to assess the impact of the current customs reform on the currently applicable legal framework. To this end, we will begin this dissertation with a theoretical analysis of the fundamental characteristics of VAT on imports. Next, we will explore the measures applicable to E-commerce already implemented in July 2021 (through the Council Directive (EU) 2017/2455 of December 5, 2017). Afterwards, we will analyze the most recent measures proposed by the Commission with the aim of reforming VAT and Customs legislation, also with a special focus on changes in the field of E-commerce, based on the Proposals for Directives COM(2023) 258 final and COM(2023) 262 final. We will conclude this presentation with a critical reflection on the suitability of these measures in achieving the EU's objectives and the geopolitical context in which they are inserted. Given that the regulation of E-commerce is such a current and dynamic issue, the methodological approach we have adopted aims to present the theoretical content in a concrete way and complement it with statistical data and other recent instruments developed and presented by the EU that we have explored throughout the course of this study.

Date of Award	1 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)