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A tributação em sede de IVA da economia das plataformas
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| 1.53 MB | Adobe PDF |
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Abstract(s)
A tributação em sede de IVA da economia das plataformas digitais constitui um dos três pilares do «IVA na Era Digital», pacote legislativo da Comissão Europeia (“ViDA”), que tem como desiderato dar resposta aos desafios que advêm da ascensão de novos modelos de negócio que geram problemas para o sistema do IVA, como a questão da desigualdade de tratamento. Com efeito, as regras aplicáveis em matéria deste imposto não se revelaram adaptadas à atividade empresarial na era digital, em que os particulares e as pequenas empresas isentas têm impacto sobre a concorrência no mercado com as empresas registadas para efeitos do IVA. Por conseguinte, revelou-se premente a alteração do quadro jurídico-tributário europeu em vigor, através da clarificação das regras relativas ao lugar da prestação aplicáveis a estas operações e do reforço do papel das plataformas na cobrança do IVA quando facilitam a prestação de serviços de alojamento de curta duração ou de transporte de passageiros. O presente estudo foca-se na análise dos problemas metodológicos colocados ao sistema comum europeu do IVA, e nas respostas facultadas pelas novas regras, no que concerne, especificamente, ao modelo de plataforma de alojamento e o modelo de plataforma de transporte de passageiros, no âmbito dos quais se registam significativas distorções de concorrência.
O presente trabalho pretente avaliar se as respostas europeias, mormente, quer sobre a identificação da qualidade do prestador de serviços subjacente e a natureza dos serviços de facilitação da plataforma, quer sobre as obrigações impostas, são suficientemente hábeis a contribuir para uma aplicação uniforme pelos Estados-Membros das regras do IVA, de forma compatível com o bom funcionamento do mercado interno e se trilham o caminho certo na luta contra a fraude, em harmonia com os princípios da neutralidade e da igualdade.
The VAT treatment of the digital platform economy is one of the three pillars of the European Commission's ”VAT in the Digital Age" (“ViDA”) legislative package, which aims to address the challenges for the VAT system created by new business models, like VAT inequality. In fact, the applicable VAT rules have not proven to be adapted to business activity in the digital era, in which private individuals and exempted small enterprises have an impact on market competition with VAT registered businesses. Therefore, it became urgent to change the current European tax-legal framework, by clarifying the place of supply rules applicable to these transactions and enhancing the role of the platforms in the collection of VAT when they facilitate the supply of short-term accommodation rental or passenger transport services. This study focuses on the analysis of the methodological problems posed to the common European VAT system, and on the answers provided by the new rules, specifically regarding the accommodation plaform model and the passenger transportation platform model, where there are significant distortions of competition. The present work aims to assess whether European responses can contribute to the uniform application of VAT rules by Member States, in a way that is compatible with a proper functioning of the internal market and if it is the right approach in the fight against fraud, in accordance with the principles of neutrality and equality.
The VAT treatment of the digital platform economy is one of the three pillars of the European Commission's ”VAT in the Digital Age" (“ViDA”) legislative package, which aims to address the challenges for the VAT system created by new business models, like VAT inequality. In fact, the applicable VAT rules have not proven to be adapted to business activity in the digital era, in which private individuals and exempted small enterprises have an impact on market competition with VAT registered businesses. Therefore, it became urgent to change the current European tax-legal framework, by clarifying the place of supply rules applicable to these transactions and enhancing the role of the platforms in the collection of VAT when they facilitate the supply of short-term accommodation rental or passenger transport services. This study focuses on the analysis of the methodological problems posed to the common European VAT system, and on the answers provided by the new rules, specifically regarding the accommodation plaform model and the passenger transportation platform model, where there are significant distortions of competition. The present work aims to assess whether European responses can contribute to the uniform application of VAT rules by Member States, in a way that is compatible with a proper functioning of the internal market and if it is the right approach in the fight against fraud, in accordance with the principles of neutrality and equality.
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Keywords
IVA Economia colaborativa Era digital Plataforma eletrónica Neutralidade Teses de mestrado - 2024 VAT Collaborative economy Digital era Electronic platforms Neutrality