Publication
As entidades públicas e o imposto sobre o valor acrescentado : uma ruptura no princípio da neutralidade
| Summary: | The theme of this thesis is about the treatment of public entities in regard to Valued Added Tax concerning taxation taking into account the neutrality principle inherent to the tax. The common system of VAT possesses many shortcomings which are particularly self-evident as far as this specific area is concerned. Among the key concepts regarding a more uniform application of the common system, we would highlight that the term taxable person, taking into consideration its attributes of generality and neutrality, is extremely broad and heterogeneous in scope. This fact arouses many doubts concerning its application. Although, in accordance with community rules, public entities are deemed to be taxable persons, an exclusion regime is applicable concerning activities and transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions. However, this general rule of exclusion is subject to numerous exceptions. The general rule of exclusion is a vexed question that impedes, namely, that these entities can deduct the amount of paid VAT. Aside from this treatment, there exist many exemptions that are applicable as well as the difficulties related to the calculation of the amount of VAT due and the taxation of subsidies. On the other hand, the jurisprudence of the European Court is somewhat complex and therefore furnishes no certain guidelines as to what the correct direction should be in this specific matter and even in some respects has been quite inconsistent. In this context, we propose essentially to demonstrate that by means of the analysis of the Community rules and its respective transposition, as well as the jurisprudence of the European Court of Justice and the most significant doctrine, that the treatment of public entities is not synchronization with reality and the underlying principles of Community VAT and subsequently blatantly in contradiction with the neutrality principle. As we have concluded, the solution of the problem can only be sought via the modification of the legislation that is presently in force. |
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| Main Authors: | Palma, Clotilde Celorico |
| Subject: | IVA Administração pública Direito fiscal comunitário Princípio da neutralidade Directiva CE Jurisprudência CE Teses de doutoramento - 2010 |
| Year: | 2009 |
| Country: | Portugal |
| Document type: | doctoral thesis |
| Access type: | restricted access |
| Associated institution: | Universidade de Lisboa |
| Language: | Portuguese |
| Origin: | Repositório da Universidade de Lisboa |
| Summary: | The theme of this thesis is about the treatment of public entities in regard to Valued Added Tax concerning taxation taking into account the neutrality principle inherent to the tax. The common system of VAT possesses many shortcomings which are particularly self-evident as far as this specific area is concerned. Among the key concepts regarding a more uniform application of the common system, we would highlight that the term taxable person, taking into consideration its attributes of generality and neutrality, is extremely broad and heterogeneous in scope. This fact arouses many doubts concerning its application. Although, in accordance with community rules, public entities are deemed to be taxable persons, an exclusion regime is applicable concerning activities and transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions. However, this general rule of exclusion is subject to numerous exceptions. The general rule of exclusion is a vexed question that impedes, namely, that these entities can deduct the amount of paid VAT. Aside from this treatment, there exist many exemptions that are applicable as well as the difficulties related to the calculation of the amount of VAT due and the taxation of subsidies. On the other hand, the jurisprudence of the European Court is somewhat complex and therefore furnishes no certain guidelines as to what the correct direction should be in this specific matter and even in some respects has been quite inconsistent. In this context, we propose essentially to demonstrate that by means of the analysis of the Community rules and its respective transposition, as well as the jurisprudence of the European Court of Justice and the most significant doctrine, that the treatment of public entities is not synchronization with reality and the underlying principles of Community VAT and subsequently blatantly in contradiction with the neutrality principle. As we have concluded, the solution of the problem can only be sought via the modification of the legislation that is presently in force. |
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