TORNANDO AS PLATAFORMAS DIGITAIS RESPONSÁVEIS PELO IVA E PELOS DIREITOS DE IMPORTAÇÃO

TEMPOS DE DESESPERO EXIGEM MEDIDAS DESESPERADAS, MAS E QUANTO A VERIFICAÇÕES E BALANÇOS ADEQUADOS?

Authors

DOI:

https://doi.org/10.21783/rei.v11i2.918

Keywords:

IVA, Direitos de importação, Plataformas digitais, Importador, Fornecedor considerado, Vendas à distância, Modelos de negócios, Concorrência

Abstract

Following the obligations put on platforms under the VAT e-commerce rules that entered into application on 1 July 2021 the European Commission under the Customs reform has proposed to put the obligation to pay import duties on platforms as deemed importer. In this contribution the author analyses the proposed obligations, including those originally included in the VAT in the digital age (VIDA) proposal. She answers the question to what extent platforms are able to deal with these obligations and whether they create undesired issues as regards competition.

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Author Biography

Madeleine Merkx, Erasmus School of Law

Professora de Impostos Indiretos no Departamento de Direito Tributário da Erasmus School of Law, da Erasmus University Rotterdam e sócia do Tax Research Centre da BDO the Netherlands.

References

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Published

2025-05-03

How to Cite

Merkx, M. (2025). TORNANDO AS PLATAFORMAS DIGITAIS RESPONSÁVEIS PELO IVA E PELOS DIREITOS DE IMPORTAÇÃO: TEMPOS DE DESESPERO EXIGEM MEDIDAS DESESPERADAS, MAS E QUANTO A VERIFICAÇÕES E BALANÇOS ADEQUADOS?. JOURNAL OF INSTITUTIONAL STUDIES, 11(2), 468–493. https://doi.org/10.21783/rei.v11i2.918

Issue

Vol. 11 No. 2 (2025)

Section

Dossier

License

Copyright (c) 2025 Madeleine Merkx

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