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Tributação dos produtos sem glúten
: aplicação da taxa reduzida de IVA

  • Carolina Carneiro Pacheco Lencastre Torres (Student)

Student thesis: Master's Thesis

Abstract

This dissertation analyses the framework of the taxation of gluten-free products, focusing on the application of the reduced VAT rate provided for in item 1.12 of List I annexed to the VAT Code. The study addresses tax benefits and their admissibility in light of the principle of tax equality, articulating them with the constitutional right to health in the context of the Rule of Law. It also reflects on the restrictive interpretation adopted by the Portuguese Tax and Customs Authority regarding the application of the referred rate.
Date of Award16 Sept 2025
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoana Catarina Neto dos Anjos (Supervisor)

UN SDGs

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

  1. SDG 3 - Good Health and Well-being
    SDG 3 Good Health and Well-being
  2. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities

Keywords

  • VAT
  • Gluten-free products
  • Reduced rate
  • Tax authority

Designation

  • Mestrado em Direito

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