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Ministerial Order Sets the Maximum Rent Limits under the Simplified Affordable Rental Regime

Ministerial Order (Portaria) 454/2026/1, has been published setting the maximum rent limits, by property type, applicable to leases and subleases falling within the Simplified Affordable Rental Regime (Regime Simplificado de…

Regulation of Investment Contracts for Residential Leasing

Regulation of Investment Contracts for Residential Leasing As of today, Ordinance no. 447-A/2026/1 of 30 September is in force. It regulates the regime of Investment Contracts for Residential Leasing (Contratos…

Affordable Housing Act: Proposed Regulation presented by the European Commission to address the Housing Crisis

The housing affordability crisis is currently one of the European Union’s greatest economic and social challenges. Unaffordable housing prices have become an obstacle to mobility, access to employment and education,…

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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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