{"id":1503,"date":"2022-03-04T17:28:38","date_gmt":"2022-03-04T17:28:38","guid":{"rendered":"http:\/\/percursoseideias.iscet.pt\/?page_id=1503"},"modified":"2022-10-15T15:30:39","modified_gmt":"2022-10-15T15:30:39","slug":"ci2022n120004","status":"publish","type":"page","link":"https:\/\/percursoseideias.iscet.pt\/index.php\/ci2022n120004\/","title":{"rendered":"Volume 12 \u2013 2022 (0004)"},"content":{"rendered":"\n
\n
\n
\"\"<\/figure>\n\n\n\n

\"\"<\/a> \"\"<\/a> Contents<\/a> \"\"<\/a> \"\"<\/a>
Archive<\/a><\/p>\n<\/div>\n\n\n\n

\n

O Com\u00e9rcio Eletr\u00f3nico na Uni\u00e3o Europeia e o Novo Regime do IVA<\/strong><\/p>\n\n\n\n

Eduardo Martins \"\"<\/a> 1<\/sup><\/p>\n\n\n\n

1<\/sup> ISCET – High Institute of Business and Tourism Sciences, Porto, Portugal<\/p>\n\n\n\n

\"\"<\/a> Download citation<\/a>. To cite this text:<\/p>\n\n\n\n

Martins, E. (2022). O Com\u00e9rcio Eletr\u00f3nico na Uni\u00e3o Europeia e o Novo Regime do IVA, Percursos & Ideias<\/em>, 12<\/em>, 27-30.<\/p>\n\n\n\n

doi:10.56123\/percursos.2022.n12.27<\/p>\n\n\n\n

Published 12 October 2022. Language: Portuguese.<\/p>\n\n\n\n

Section: International Commerce.<\/p>\n\n\n\n

View Full Text PDF<\/a> \"\"<\/a> <\/p>\n\n\n\n

Abstract<\/strong><\/p>\n\n\n\n

Although there is no Value Added Tax within the European Union, national tax regimes pose problems for cross-border transactions, namely in terms of multiple taxation on the same product or service and different national rates on the same tax factor which claimed for a definite solution. The growth of e-commerce and its international potential imposed an increased sense of importance to this movement. The new cross-border VAT regime, part of the European Commission’s Digital Single Market Strategy, in which the EU intends to modernize and simplify the VAT system for online sales of goods, seeks to address these problems and strengthen the European Union’s internal market through innovative mechanisms, such as the VAT Single Desk. This article seeks to understand these movements of legislative innovation, evaluating their broad impact on the national legal system and the European Union.<\/p>\n\n\n\n

Keywords<\/strong><\/p>\n\n\n\n

VAT, European Union, One Stop Shop, Council Directive (EU) 2017\/2455, Council Directive (EU) 2019\/1995.<\/p>\n\n\n\n

References<\/strong><\/p>\n\n\n\n

Alesina, Alberto; Ardagna, Silvia; Perotti, Roberto; Schiantarelli, Fabio (2002), \u201cFiscal Policy, Profits and Investiment\u201d, in American Economic Review<\/em>, 92(3), pp. 571-589.<\/p>\n\n\n\n

Campos, Diogo Leite (1980), \u201cTributa\u00e7\u00e3o da fam\u00edlia. Carga fiscal e inconstitucionalidade\u201d, in Boletim da Faculdade de Direito de Coimbra<\/em>, Coimbra, Faculdade de Direito da Universidade de Coimbra.<\/p>\n\n\n\n

____ (1987), \u201cAspectos Fiscais da Ades\u00e3o \u2013 O melhor IVA da CEE\u201d, in Cadernos do IEP (Instituto de Estudos Pol\u00edticos)<\/em>, vol. 1, p\u00e1gs. 35 e segs.<\/p>\n\n\n\n

Comiss\u00e3o Europeia (2016), A Digital Single Market in Europe: Bringing Down Barriers to Unlock Online Opportunities<\/em>, Bruxelas, Publications Office.<\/p>\n\n\n\n

____ (2020), Explanatory Notes on VAT e-commerce Rules<\/em>, Bruxelas, Comiss\u00e3o Europeia. Dispon\u00edvel em: https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/vatecommerceexplanatory_notes_30092020.pdf<\/a><\/p>\n\n\n\n

Doesum, Ad van; Kesteren, Herman; Norden, Gert-Jan van (2016), Fundamentals of EU VAT Law<\/em>, Bruxelas, Wolters Kluwer.<\/p>\n\n\n\n

Merkx, Madeleine (2019), \u201cVAT and Blockchain: Challenges and Opportunities Ahead\u201d, in: EC Tax Review<\/em>, 28(2), pp. 83-89.<\/p>\n\n\n\n

Nabais, Jos\u00e9 Casalta (1998), O Dever Fundamental de Pagar Impostos<\/em>, 4\u00aa reimpress\u00e3o em 2015, Coimbra, Almedina.<\/p>\n\n\n\n

Nabais, Jos\u00e9 Casalta (2019), Direito Fiscal<\/em>, 11.\u00aa ed., Coimbra, Almedina.<\/p>\n\n\n\n

Palma, Clodilde Celorico (2014), \u201cIntrodu\u00e7\u00e3o ao Imposto Sobre o Valor Acrescentado\u201d, in Cadernos IDEFF<\/em>, n.\u00ba 1, 6.\u00aa ed., Coimbra, Almedina.<\/p>\n\n\n\n

Vasques, S\u00e9rgio (2015), Imposto sobre o Valor Acrescentado<\/em>, Coimbra, Almedina.<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Contents Archive O Com\u00e9rcio Eletr\u00f3nico na Uni\u00e3o Europeia e o Novo Regime do IVA Eduardo Martins 1 1 ISCET – High Institute of Business and Tourism Sciences, Porto, Portugal Download citation. To cite this...<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1503","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/comments?post=1503"}],"version-history":[{"count":30,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1503\/revisions"}],"predecessor-version":[{"id":2868,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/1503\/revisions\/2868"}],"wp:attachment":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/media?parent=1503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}