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New deadline for beneficial owner declaration

According to the information released by the Institute of Registries and Notaries, the deadline for the registration of the beneficial owner of the entities subject to commercial registration was postponed…

Failure to communicate the electronic mailbox may lead to the suspension of VAT and CIT refunds

As per Legislative Order no. 12/2019, published today, failure to communicate the subscription of the electronic mailbox official system shall trigger the suspension of VAT and Corporate Income Tax refund.…

Tax Authorities provide additional clarification on personal income tax benefits

The Portuguese Tax Authorities issued a clarification on the requirements of the “Programa Regressar” established in the article 12-A of the Personal Income Tax Code. Under this regime taxpayers who…

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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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