The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe?
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.21814/unio.6.2.2775 |
Resumo: | The terms in which VAT and customs duties are carried out in the Member States of the European Union are an integral part of the regulatory framework that arises from the European Institutions, specially designed to guarantee the functioning of the Single Market, as a dimension underlying the European project. In the context of COVID-19 – in which the imports of goods necessary for the respective combat and prevention have known and are of particular practical importance –, the Union’s intervention with regard to the taxation of such imports was (and is) necessary to guarantee an appropriate response and garner effective action by Member States. This answer, at least in the context of the indirect taxation, could not be made in several voices, but rather in a single way, in front of a normative plan that, in the case of VAT, is harmonised and which, in the case of customs duties, is uniformed, in a tax integration that seems to move (or should move) towards fullness. Among the various solutions put forward by the Union, of a tax nature, in the pandemic situation, one stands out in particular, of a substantive scope (although others, of an adjective character, having been adopted), which is related to the customs relief and the VAT exemption on the import of necessary goods to combat the effects of COVID-19 in 2020. The highlight is essentially justified by reasons related to its (i) ratio legis, (ii) the corresponding teleology and also (iii) the terms in which Portugal welcomed and developed the measure. This paper will focus on each of these reasons, under the pretext of which the dimensions deemed worthy of special reflection will be addressed, in a perspective that essentially starts from proportionality considerations, aimed at assessing whether the ends justify the means. |
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The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe?A justificação dos meios pelos fins no contexto da tributação indireta em tempos de COVID-19 – uma verdadeira catástrofe?ArticleThe terms in which VAT and customs duties are carried out in the Member States of the European Union are an integral part of the regulatory framework that arises from the European Institutions, specially designed to guarantee the functioning of the Single Market, as a dimension underlying the European project. In the context of COVID-19 – in which the imports of goods necessary for the respective combat and prevention have known and are of particular practical importance –, the Union’s intervention with regard to the taxation of such imports was (and is) necessary to guarantee an appropriate response and garner effective action by Member States. This answer, at least in the context of the indirect taxation, could not be made in several voices, but rather in a single way, in front of a normative plan that, in the case of VAT, is harmonised and which, in the case of customs duties, is uniformed, in a tax integration that seems to move (or should move) towards fullness. Among the various solutions put forward by the Union, of a tax nature, in the pandemic situation, one stands out in particular, of a substantive scope (although others, of an adjective character, having been adopted), which is related to the customs relief and the VAT exemption on the import of necessary goods to combat the effects of COVID-19 in 2020. The highlight is essentially justified by reasons related to its (i) ratio legis, (ii) the corresponding teleology and also (iii) the terms in which Portugal welcomed and developed the measure. This paper will focus on each of these reasons, under the pretext of which the dimensions deemed worthy of special reflection will be addressed, in a perspective that essentially starts from proportionality considerations, aimed at assessing whether the ends justify the means.A pandemia COVID-19 foi e é catastrófica, em vários sentidos. Para efeitos de tributação indireta, tanto através do IVA como de direitos aduaneiros, foi precisamente essa a qualificação (catástrofe) que permitiu o estabelecimento de concretas medidas destinadas a facilitar operações de comércio internacional, europeu e nacional destinadas a prevenir e a combater o vírus. Sem questionar a bondade de tais medidas e a legitimidade dos fins a atingir, a presente exposição é destinada a aferir o modus operandi adotado e as consequências daí decorrentes, particularmente a nível nacional e europeu, para lhes dar concretização.UMinho Editora2020-12-31T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://doi.org/10.21814/unio.6.2.2775eng2183-3435Barbosa, Andreiainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-20T11:37:15Zoai:journals.uminho.pt:article/2775Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:49:41.830202Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? A justificação dos meios pelos fins no contexto da tributação indireta em tempos de COVID-19 – uma verdadeira catástrofe? |
title |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
spellingShingle |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? Barbosa, Andreia Article |
title_short |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
title_full |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
title_fullStr |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
title_full_unstemmed |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
title_sort |
The justification of the means by the ends in the context of indirect taxation in COVID-19 times – a real catastrophe? |
author |
Barbosa, Andreia |
author_facet |
Barbosa, Andreia |
author_role |
author |
dc.contributor.author.fl_str_mv |
Barbosa, Andreia |
dc.subject.por.fl_str_mv |
Article |
topic |
Article |
description |
The terms in which VAT and customs duties are carried out in the Member States of the European Union are an integral part of the regulatory framework that arises from the European Institutions, specially designed to guarantee the functioning of the Single Market, as a dimension underlying the European project. In the context of COVID-19 – in which the imports of goods necessary for the respective combat and prevention have known and are of particular practical importance –, the Union’s intervention with regard to the taxation of such imports was (and is) necessary to guarantee an appropriate response and garner effective action by Member States. This answer, at least in the context of the indirect taxation, could not be made in several voices, but rather in a single way, in front of a normative plan that, in the case of VAT, is harmonised and which, in the case of customs duties, is uniformed, in a tax integration that seems to move (or should move) towards fullness. Among the various solutions put forward by the Union, of a tax nature, in the pandemic situation, one stands out in particular, of a substantive scope (although others, of an adjective character, having been adopted), which is related to the customs relief and the VAT exemption on the import of necessary goods to combat the effects of COVID-19 in 2020. The highlight is essentially justified by reasons related to its (i) ratio legis, (ii) the corresponding teleology and also (iii) the terms in which Portugal welcomed and developed the measure. This paper will focus on each of these reasons, under the pretext of which the dimensions deemed worthy of special reflection will be addressed, in a perspective that essentially starts from proportionality considerations, aimed at assessing whether the ends justify the means. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-12-31T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.21814/unio.6.2.2775 |
url |
https://doi.org/10.21814/unio.6.2.2775 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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2183-3435 |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.publisher.none.fl_str_mv |
UMinho Editora |
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UMinho Editora |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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