PROBLEMAS DE APLICAÇÃO DAS REGRAS DE REGULARIZAÇÃO DAS DEDUÇÕES DE IVA

Abstract

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.