CCSL Advogados – Tax and Legal

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Amendments to the Legal Framework for Local Accommodation

Amendments to the Legal Framework for Local Accommodation The recently published Decree-Law no. 76/2024 introduces significant amendments to the legal framework governing Local Accommodation (hereinafter “AL”), which will come into…

Annual Rent Adjustment Coefficient for 2025

Annual Rent Adjustment Coefficient for 2025 The annual rent adjustment coefficient for 2025 has been set at 2.16%, according to Notice No. 23099/2024. This increase is significantly lower than the…

CCSL Advogados promotes three lawyers to Principal Associates

CCSL Advogados promotes three lawyers to Principal Associates Pedro Leitão da Mota (Tax), Sofia de Melo Campelo (Litigation) and Mariana Alves de Melo (Real Estate) are the new Principal Associates…

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Pressupostos Macro-Económicos da Reforma Estrutural do Sistema Tributário em Angola: Perspectivas na Tributação das Empresas

Authors: Gilberto Luther, José Calejo Guerra Year: 2015 Publication: AB Instantia Read the full article > Summary This paper addresses the main issues to consider when drafting a corporate income tax regime in…

Energy Law in Portugal: Five Questions on The “State Of The Art”

Authors: José Calejo Guerra and others Year: 2016 Publication: ICJP / CIDP Read the full article > Summary This book focus on 5 fundamental questions on the Portuguese energy sector from a…

International Aspects Of The New Portuguese Corporate Income Tax Regime: Enhancing Tax Competition in The European Market

Authors: José Calejo Guerra, José Mégre Pires Year: 2014 Publication: European Taxation Read the full article > Summary The paper analyzes the corporate income tax reform enacted in Portugal in 2014…

Tax Arbitration in Portugal: A New Tax Dispute Resolution Model

Authors: Rogério Fernandes Ferreira, José Calejo Guerra, José Mégre Pires Year: 2014 Publication: The Comparative Law Yearbook of International Business Read the full article > Summary The paper looks into the…

A (não) Residência Fiscal no Código do IRS e os seus Requisitos: do Conceito Legal à Distorção Administrativa

Authors: José Calejo Guerra Year: 2014 Publication: Cadernos da Justiça Tributária Read the full article > Summary This paper addresses the legal definition of residency for personal income tax purposes and reads…

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