O IVA no sistema fiscal português
Miniatura indisponível
Data
2022
Autores
Salvador, Isabel Celmira Lemos
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Resumo
A abolição das fronteiras fiscais, desde 1 de Janeiro de 1993, no interior da
Comunidade Económica europeia (CEE), obrigou a significativas alterações do
imposto Sobre o valor Acrescentado (IVA) as quais deram origem a um regime
autónomo, a aplicar, por um período transitório mas que vigora desde essa data, às
trocas intracomunitárias de bens entre os vários Estados-Membros e que se designa
por Regime do IVA nas transações Intracomunitária (RITI), aprovado pelo Decreto Lei( DL) 290/92, de 28 de Dezembro.
Este regime fundamenta-se no facto de as transações de bens efetuadas entre sujeitos
passivos de diferentes Estados-Membros não serem tributados na passagem da
fronteira, visto desaparecer o conceito de importação e exportação no interior da
comunidade.
Nesta matéria a Diretiva 91/680/CEE, de 16 de dezembro, veio introduzir uma série
de modificações e complementar a Sexta Diretiva, tendo em vista o objetivo da
abolição das fronteiras fiscais.
O objeto do presente estudo é o IVA no sistema fiscal português, destacando-se o
regime fiscal no direito Português e Europeu.
O presente trabalho encontra-se estruturado em cinco capítulos. No primeirocapítulo,
faz-se uma alusão histórico da UE e do IVA; o segundo capítulo refere-se ao imposto
geral sobre o consumo; no terceiro capítulo dar-se-á ênfase ao IVA, seguindo- se de
um quarto capítulo onde se refere os aspetos do Regime do IVA, nas Transações
Intracomunitária (RITI); e no quinto capítulo ameaças ao IVA.
The abolition of tax borders since January 1, 1993, within the European Economic Community (EEC), required significant changes to the Value Added Tax (VAT) which gave rise to an autonomous regime to be applied, for a transitional period but which has been in force since that date, to intra-community trade in goods between the various Member States and is called the VAT Regime on Intra Community Transactions (RITI), approved by Decree-Law (DL) 290/92 of December 28. This regime is based on the fact that transactions of goods made between taxpayers from different Member States are not taxed at the border crossing, since the concept of import and export within the community disappears. In this matter the Directive 91/680/CEE, from December 16th, introduced a series of modifications and complemented the Sixth Directive, with the objective of abolishing fiscal borders. The object of this study is to explore and uderstand the nature of VAT in Portugal and inthe EU, highlighting the tax regime in portuguese and European law. This work is structured in five chapters. In the first chapter, a historical allusion to the EU and VAT is made; the second chapter refers to the general tax on consumption; the third chapter will emphasize VAT, followed by a fourth chapter which refers to aspects of the VAT system in Intra-Community Transactions (RITI); and the fifth chapter expresses the threats to VAT.
The abolition of tax borders since January 1, 1993, within the European Economic Community (EEC), required significant changes to the Value Added Tax (VAT) which gave rise to an autonomous regime to be applied, for a transitional period but which has been in force since that date, to intra-community trade in goods between the various Member States and is called the VAT Regime on Intra Community Transactions (RITI), approved by Decree-Law (DL) 290/92 of December 28. This regime is based on the fact that transactions of goods made between taxpayers from different Member States are not taxed at the border crossing, since the concept of import and export within the community disappears. In this matter the Directive 91/680/CEE, from December 16th, introduced a series of modifications and complemented the Sixth Directive, with the objective of abolishing fiscal borders. The object of this study is to explore and uderstand the nature of VAT in Portugal and inthe EU, highlighting the tax regime in portuguese and European law. This work is structured in five chapters. In the first chapter, a historical allusion to the EU and VAT is made; the second chapter refers to the general tax on consumption; the third chapter will emphasize VAT, followed by a fourth chapter which refers to aspects of the VAT system in Intra-Community Transactions (RITI); and the fifth chapter expresses the threats to VAT.
Descrição
Orientação: Lúcio Augusto Pimentel Lourenço
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, TRIBUTAÇÃO, IVA, RITI, ACCOUNTING, VAT, VAT ON INTRA-COMMUNITY TRANSACTIONS, PORTUGAL