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Regularizações das deduções do IVA em bens de investimento imobiliário
: será a abordagem portuguesa singular no contexto europeu?

  • Rita Teixeira da Cunha (Student)

Student thesis: Master's Thesis

Abstract

The right to deduct is essential to ensure the regular operation of VAT and cannot be limited, except in cases expressly provided for, in compliance with the principle of neutrality. These deductions may be subject to regularization, and the circumstances that may require this adjustment of previously made deductions may vary. In this thesis we will focus in particular on the operation of the regularization mechanism in the case of real estate investment assets, which are essentially characterized by their durability, with the aim of assessing the technical accuracy of the existing regime in Portugal.
Date of Award9 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)

UN SDGs

This student thesis contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 8 - Decent Work and Economic Growth
    SDG 8 Decent Work and Economic Growth
  2. SDG 12 - Responsible Consumption and Production
    SDG 12 Responsible Consumption and Production
  3. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

  • VAT
  • Right to deduct
  • Adjustments
  • Real estate investment assets

Designation

  • Mestrado em Direito

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