VAT refund: Legal basis and its treatment by the tax authorities

[RCAAP Rss Feeder]

Breve resumo:

The fact that Value Added Tax can sometimes prejudice companies’ activity is against this tax basic principles, which are based on its neutrality and targgetting the private consumption (flow-through tax borne by the final consumer). The dissertation means to approach the legal aspects on Value Added Tax refund and how the resultant credit can be used to compensate the taxable person debts. We believe that in this way we can reflect and discuss about a topic that raises practical and interesting legal issues.​

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Info Adicional:

Spoiler: Pode repetir o resumo acima

The fact that Value Added Tax can sometimes prejudice companies’ activity is against this tax basic principles, which are based on its neutrality and targgetting the private consumption (flow-through tax borne by the final consumer). The dissertation means to approach the legal aspects on Value Added Tax refund and how the resultant credit can be used to compensate the taxable person debts. We believe that in this way we can reflect and discuss about a topic that raises practical and interesting legal issues.

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