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Measures to Support and Expedite the Special Revitalization Proceedings and Payment Arrangements

Measures to Support and Expedite the Special Revitalization Proceedings and Payment Arrangements Law No. 9/2022, of 11 January, which establishes measures to support and expedite the Special Revitalization Proceedings and…

Amendments to the Regime of Horizontal Property

Amendments to the Regime of Horizontal Property The legal regime of horizontal property has been reviewed through Law 8/2022, of 10 January, amending the Civil Code, the Decree-Law 268/94, of…

Legislative amendment to ensure greater efficiency of existing hydro-agricultural facilities

Legislative amendment to ensure greater efficiency of existing hydro-agricultural facilities To ensure greater efficiency in the operation and management of existing hydro-agricultural facilities, the Government amended Annex I – relating…

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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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