Reabilitação urbana

: ruído na legislação fiscal em sede de IVA

Abstract

The aim of this dissertation is to analyze whether the current legislation regarding tax benefits for urban rehabilitation is free from ambiguities and issues in its interpretation and application by taxpayers. This study adopted a qualitative approach using both primary and secondary data sources, including case law, requests for binding information and circulars issued by the Tax Authority, professional articles and commentaries, and, finally, interviews were conducted with three architects knowledgeable about the subject under analysis. The research focused its analysis on the tax benefit provided in item 2.23 of List I attached to the Portuguese Value Added Tax Code, given the growing issues identified in the collected data. The main findings reveal the presence of multiple divergent interpretations within the scope of the legislation related to item 2.23 above, which, in turn, suggests significant ambiguities.

Date of Award	12 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)