1. The taxable amount of intra-Community acquisitions of goods shall be determined, under the same conditions, in accordance with Article 16 of the VAT Code as it applies to supplies of goods.
1 - Na determinação do valor tributável das aquisições intracomunitárias de bens é aplicável, em idênticas condições, o previsto no artigo 16.º do Código do IVA para as transmissões de bens.
3. In the case of intra-Community acquisitions of goods subject to excise duties or to vehicle tax, the taxable amount shall include those taxes, even if they are not charged at the same time.
3 - Nas aquisições intracomunitárias de bens sujeitos a impostos especiais de consumo ou a imposto sobre veículos, o valor tributável é determinado com inclusão destes impostos, ainda que não liquidados simultaneamente.
4. Where the acquirer of the goods referred to in the preceding paragraph obtains a refund of the excise duties paid in the Member State in which the dispatch or transport began, the taxable amount shall be adjusted in accordance with Article 78 of the VAT Code, up to the amount refunded.
4 - Sempre que o adquirente dos bens a que se refere o número anterior obtiver o reembolso dos impostos especiais de consumo pagos no Estado membro de início da expedição ou transporte, o valor tributável é regularizado nos termos do artigo 78.º do Código do IVA, até ao limite do montante que tiver sido reembolsado.
The cross-references to Article 16 of the VAT Code (generally, and paragraph 2(b) and paragraph 5 for transfers and treated-as acquisitions), the inclusion of excise duties and vehicle tax in the taxable amount and the adjustment under Article 78 of the VAT Code capped at the amount refunded are retained.
We register Portuguese companies for intra-EU trade, check VIES numbers and transport evidence for exempt supplies, file recapitulative statements and set up OSS for distance sales, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.