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Imposto sobre o valor acrescentado : (legislação e comentários) ; em suplemento: 6. directiva da CEE

Mota, António M. - 1985

Persistent link: https://www.econbiz.de/10000728076

Código do imposto sobre o valor acrescentado : Decreto-Lei No. 394-B/84, de 26 de dezembro ... ; Decreto-Lei No. 394-A/84, de 26 de dezembro ... ; indice alfabético, remissivo e ex...

Rodrigues, José (agent) - 1984

Persistent link: https://www.econbiz.de/10000732936

O impacto do IVA na economia portuguesa

1984

Persistent link: https://www.econbiz.de/10000766925

The application of VAT and indirect 'cascade' taxes on financial services : the case of Greece, a comparative evaluation with Spain and Portugal

Kaliva, Athena K. - 2002

Persistent link: https://www.econbiz.de/10001800879

The Portuguese value added tax system : an overview

Pires, Helena - In: Intertax : international tax review 28 (2000) 6/7, pp. 249-252

Persistent link: https://www.econbiz.de/10001528726

Value added tax in Portugal

Correia, Arlindo N. M. - In: Intertax : international tax review (1988), pp. 121-125

Persistent link: https://www.econbiz.de/10001065645

Tax Arbitration and VAT : The Portuguese Experience

Vasques, Sergio - 2020

Since its introduction in 2011, tax arbitration has become an important element of the Portuguese justice system. In this article, the author examines its main features, its impact on VAT litigation and the growing use of tax arbitration as a fast track to the Court of Justice of the European...

Persistent link: https://www.econbiz.de/10012823832

Value-Added Tax : Portuguese Experience and Anticipated Impact on the Greek Tourism Industry

Mateus, Cesario - 2016

profitability and probability of firm survival by testing the consequences of an equivalent VAT change in Portugal. The analysis is … for Portugal and Greece, on average and respectively. The results show that the increase of VAT from 13 to 23% will lead … in Portugal caused a significant decline in firm profitability, an average drop of 9.4% compared to 1.15% during the …

Persistent link: https://www.econbiz.de/10012992553

Does a VAT rise harm the tourism industry? : Portuguese evidence

Mateus, Cesario; Mateus, Irina Bezhentseva - In: Tourism management : research, policies, practice 83 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10012417905

Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case

Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160

benefits and disadvantages of adopting a single VAT as a means of simplifying the European VAT model. It takes Portugal as a …

Persistent link: https://www.econbiz.de/10012157117

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