CCSL Advogados – Page 5 – Tax and Legal Boutique

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CJEU finds that the controversial Article 17 of the Digital Single Market Directive (formerly Article 13) is compatible with freedom of expression – but seems to close the door to indiscriminate use of upload filters by content platforms

CJEU finds that the controversial Article 17 of the Digital Single Market Directive (formerly Article 13) is compatible with freedom of expression – but seems to close the door to…

Supreme Court ruling on Local Accommodation

Supreme Court ruling on Local Accommodation A recent ruling from the Supreme Court establishes that in buildings subject to the horizontal property regime, when the title mentions that a certain…

Networks for self-consumption – ERSE approves general conditions

Networks for self-consumption – ERSE approves general conditions The Energy Services Regulatory Authority (ERSE) announced today that it has approved the general conditions of the contracts of use of networks…

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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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