CCSL Advogados – Page 58 – Tax and Legal Boutique

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Changes to the deadlines for the termination of transitional tariffs for supplies of electricity and natural gas

Changes to the deadlines for the termination of transitional tariffs for supplies of electricity and natural gas Following the publication of the State Budget Law for 2020, which provides for…

Covid-19 Impact on Taxes: Support and Relief Measures

Covid-19 Impact on Taxes: Support and Relief Measures Considering the coronavirus outbreak the Portuguese Government decided to adopt a broad package of measures destined at relieving the tax pressure on…

Covid-19 – Late payment in rents

Covid-19 – Late payment in rents It was published and enters into force today, with effects on April 1, 2020, Law No. 4-C/2020, establishing new measures applicable to the Real…

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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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