| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_EulaliaEiras_MSOL_2022 | 825.05 KB | Adobe PDF |
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Advisor(s)
Abstract(s)
O presente projeto avançado terá como objeto de estudo o Imposto sobre o Valor Acrescentado (IVA), mais concretamente os regimes deste imposto e alguns assuntos atuais relativos ao mesmo, sendo o principal objetivo deste trabalho o de dar a conhecer de forma clara e rigorosa a temática em causa.
O nosso estudo passará por uma análise à Lei Fiscal portuguesa e à Lei Europeia, mais concretamente, aos artigos relativos ao IVA e aos seus regimes especiais. Para além destas, serão ainda estudadas, as leis relativas às exceções criadas, em sede de IVA, para fazer face à pandemia da COVID-19 e as leis referentes à tributação dos produtos de higiene íntima feminina.
Numa primeira fase, e para um melhor enquadramento da temática, iremos fazer um enquadramento histórico, quer a nível nacional e europeu, quer a nível mundial, fazendo referências aos principais marcos da história do IVA.
Posteriormente, iremos discorrer sobre o regime normal do IVA e aos vários regimes especiais subjacentes a este em Portugal, fazendo menção, sempre que se mostre necessário, à legislação europeia. Abordaremos, neste capitulo, ainda que de forma resumida o Regime do IVA nas Transações Intracomunitárias (RITI).
Finalmente, versaremos sobre a controvérsia existente, quanto à tributação dos produtos de higiene íntima feminina e faremos, sucintamente, uma análise à legislação que entrou em vigor para fazer face à COVID-19.
This advanced project will have as object of study the Value Added Tax (VAT), more specifically the tax regimes and some current related issues, being the main objective of this study to make known in a clear and rigorous way the proposed theme. Our study will include an analysis of the Portuguese Tax Law and the European Law, more specifically, the articles related to VAT and its special regimes. In addition to these, the laws regarding the exceptions created, in terms of VAT, to deal with the COVID-19 pandemic and the laws regarding the taxation of feminine intimate hygiene products will also be studied. In a first phase, and for a better framework of the subject, we will make a historical framework, both at national and European level, and at world level, referencing the main milestones in the history of VAT. Subsequently, we will discuss the normal VAT regime and the various special regimes underlying it in Portugal, making reference, whenever necessary, to European legislation. In this chapter, we will approach, albeit briefly, the VAT Regime on Intra-community Transactions (RITI). Finally, we will talk about the existing controversy, regarding the taxation of feminine intimate hygiene products and we will briefly analyze the legislation that came into force so as to contend with COVID-19.
This advanced project will have as object of study the Value Added Tax (VAT), more specifically the tax regimes and some current related issues, being the main objective of this study to make known in a clear and rigorous way the proposed theme. Our study will include an analysis of the Portuguese Tax Law and the European Law, more specifically, the articles related to VAT and its special regimes. In addition to these, the laws regarding the exceptions created, in terms of VAT, to deal with the COVID-19 pandemic and the laws regarding the taxation of feminine intimate hygiene products will also be studied. In a first phase, and for a better framework of the subject, we will make a historical framework, both at national and European level, and at world level, referencing the main milestones in the history of VAT. Subsequently, we will discuss the normal VAT regime and the various special regimes underlying it in Portugal, making reference, whenever necessary, to European legislation. In this chapter, we will approach, albeit briefly, the VAT Regime on Intra-community Transactions (RITI). Finally, we will talk about the existing controversy, regarding the taxation of feminine intimate hygiene products and we will briefly analyze the legislation that came into force so as to contend with COVID-19.
Description
Keywords
Tributação IVA Regime normal Regimes especiais Covid-19