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Electronic Service and Notification for Individuals and Legal Entities

Electronic Service and Notification for Individuals and Legal Entities The Decree-Law 87/2024 of 7 September has come into force, regulating the electronic service and notification of individuals and legal entities,…

CCSL Advogados among the best law firms in Portugal in Private Equity, Tax Law, Real Estate, and Corporate/ M&A – ranking Leaders League 2025

CCSL Advogados among the best law firms in Portugal in Private Equity, Tax Law, Real Estate, and Corporate/ M&A – ranking Leaders League 2025 CCSL Advogados was recognized as one…

Amendments to the Legal Framework for Local Accommodation

Amendments to the Legal Framework for Local Accommodation The recently published Decree-Law no. 76/2024 introduces significant amendments to the legal framework governing Local Accommodation (hereinafter “AL”), which will come into…

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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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