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Amendment to the Legal Framework of the Simplified Cadastral Information System and the Single Service Desk/One Stop Shop Property Service (BUPi)

Amendment to the Legal Framework of the Simplified Cadastral Information System and the Single Service Desk/One Stop Shop Property Service (BUPi) Decree-Law No. 87/2026 of 15 April was published today, with the…

Amendment to the simplified lay-off regime applicable to the areas affected by Storm «Kristin»

It was published today the first amendment to Decree-Law No. 31‑C/2026 of 5 February, which established a framework for social support measures and a simplified lay-off regime applicable to the…

Declaration of the Unconstitutionality of the Interpretation of the Rules of the Regime of Access to Law and Courts

Declaration of the Unconstitutionality of the Interpretation of the Rules of the Regime of Access to Law and Courts The Constitutional Court has declared unconstitutional, with general binding force, the…

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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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