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Desertion of the Instance: STJ Imposes Proactive Action by Courts

Desertion of the Instance: STJ Imposes Proactive Action by Courts The Superior Court of Justice (Supremo Tribunal de Justiça) has established significant case law regarding the desertion of the instance…

Mafalda Almeida Carvalho Recognized by Chambers in Corporate/M&A – Global

Mafalda Almeida Carvalho Recognized by Chambers in Corporate/M&A – Global We are extremely proud to announce that Mafalda Almeida Carvalho, partner and head of the Commercial and Corporate practice at…

Legal Framework for the Entry, Stay, Exit, and Removal of Foreign Nationals from the National Territory

Legal Framework for the Entry, Stay, Exit, and Removal of Foreign Nationals from the National Territory On February 13, 2025, Law No. 9/2025 of February 13 was published, amending Law…

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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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