PROBLEMAS DE APLICAÇÃO DAS REGRAS DE REGULARIZAÇÃO DAS DEDUÇÕES DE IVA
DOI:
https://doi.org/10.53456/dlb.vi1.7892Keywords:
VAT; VAT Code; VAT Directive; Adjustments to VAT deduction; Articles 24 to 26 of the Portuguese VAT CodeAbstract
Given the importance of the right to deduct the input tax in the VAT
legal framework, this article aims to be a contribute to a more detailed analysis of
this topic, especially when it concerns a special kind of goods — the capital goods or
investment goods -, articulating the European Union common discipline, including
the interpretations brought by the case law of the European Court of Justice, and
the Portuguese VAT Code, essentially pointed to its articles 24 to 26.
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Published
2021-10-07
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Section
Artigos - Autores Convidados
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Free and open access to the editorial content is guaranteed for all readers, and its full or partial reproduction is permitted under the CC BY 4.0 (Creative Commons Atribuição 4.0 Internacional) license.
How to Cite
“PROBLEMAS DE APLICAÇÃO DAS REGRAS DE REGULARIZAÇÃO DAS DEDUÇÕES DE IVA”. 2021. De Legibus - Law Journal, no. 1 (October): 48. https://doi.org/10.53456/dlb.vi1.7892.
