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

Authors

  • Francisca Fernandes Fernandes

Keywords:

Value Added Tax; Refund; Offset.

Abstract

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.

References

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Published

2020-07-28

How to Cite

Fernandes, F. (2020). VAT refund: Legal basis and its treatment by the tax authorities . Revista Jurídica Portucalense, (27), 24–41. Retrieved from https://revistas.rcaap.pt/juridica/article/view/18366

Issue

Revista Jurídica n.º 27 (2020)

Section

SCIENTIFIC RESEARCH

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