CCSL Advogados – Tax and Legal Boutique

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Incentives for the purchase of rural property

Decree-Law no. 29/2020, of 20 June 2020, established the “Emparcelar para Ordenar” Program, aimed at promoting the increase of the rustic property’s size by the respective owners through “simple restructuring…

José Calejo Guerra, managing partner at CCSL, talks about the Portuguese legal market

José Calejo Guerra, managing partner at CCSL, talks about the Portuguese legal market You can see the full article of Advocatus below: Download

The specialised administrative and tax courts begin to operate on September 1

The specialised administrative and tax courts begin to operate on September 1 Ordinance no. 121/2020, published today, establishes 1 September 2020 as the date for the specialised administrative and tax…

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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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