Goods and Merchandise

Materiality as a Requirement for the Taxation of Consumption

Authors

  • Thiago de Mattos Marques Universidade de Coimbra

Keywords:

digital goods, digital merchandise, consumption taxation, materiality requirement, ICMS and VAT

Abstract

Isolating, within the concept of “merchandise” and “goods” for fiscal purposes, the requirement of materiality as one of characteristics for certain items put up for sale in order to be possible to speak in “merchandise” or “supply of goods” in the context of taxation of consumption by ICMS in Brazil and by VAT in Portugal (and in the European Union), this study intends to look at the adequacy (or inadequacy) of this requirement, taking into account relevant normative, doctrinal and jurisprudential aspects.

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Published

2021-12-28

How to Cite

Marques, T. de M. (2021). Goods and Merchandise: Materiality as a Requirement for the Taxation of Consumption. Revista Direito Tributário Atual, (40), 375–395. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/537

Issue

No. 40 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Thiago de Mattos Marques

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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