Tenants’ Pre-emption Right
Law 64/2018, of October 29, entered into force today bringing changes to the tenants’ pre-emption right over the leased property, which can now be exercised after a 2 years lease…
Measures to strengthen administrative cooperation in the field of VAT
On October 2nd, the Council adopted measures to strengthen administrative cooperation and to improve the prevention of VAT fraud. The regulations will tackle the most widespread forms of cross-border fraud…
Amendments to the regime that allows freight companies to recover part of fuel taxes
Under Portuguese Law, freight companies are allowed to recover part of the fuel taxes paid on its activity. Until now such benefit was limited to 30.000,00 liters per vehicle per…
Some of Our Recommended Publications
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…