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O IVA nas operações de comércio externo após 1 de Janeiro 1993

Author

Listed:
  • António Carlos Santos

    (ISEG – Instituto Superior de Economia e Gestão – Universidade Técnica de Lisboa)

  • Miguel Silva Pinto

    (Instituto Superior de Contabilidade e administração de Lisboa)

Abstract

Neste artigo traça-se o quadro das novas operações tributáveis em IVA (em especial das aquisições intracomunitárias de bens) resultante do aprofundamento do mercado interno e da abolição de controlos aduaneiros por razões fiscais em Janeiro de 1993. Os autores apresentam o regime português do IVA nas operações intracomunitárias e de comércio externo, documentando-o com exemplos práticos de localização e tributação de tais operações, tendo por objectivo facilitar a compreensão deste novo mecanismo fiscal.

Suggested Citation

  • António Carlos Santos & Miguel Silva Pinto, 1995. "O IVA nas operações de comércio externo após 1 de Janeiro 1993," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(1), pages 57-70.
    • Handle: RePEc:pjm:journl:v:ii:y:1995:i:1:p:57-70
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