O direito à regularização do IVA ( nos créditos incobráveis e nos créditos de cobrança duvidosa)

Law No 66-B/2012, of 31 December 2012 (Portuguese State Budget Law for to 2013), has caused a significant change in how a creditor can proceed with a VAT (Value Added Tax) adjustment in respect of bad debts and doubtful debts. From then on, we have two simultaneous tax regimes: one for debts with ex...

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Bibliographic Details
Main Author: Pena, Carlos Alberto Rodrigues (author)
Format: masterThesis
Language:por
Published: 2018
Subjects:
Online Access:http://hdl.handle.net/11110/1505
Country:Portugal
Oai:oai:ciencipca.ipca.pt:11110/1505