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Supreme Court of Justice standardizes case-law in the sense that the judicial sale of a mortgaged property with subsequent lease does not expire the rights of the tenant

Supreme Court of Justice standardizes case-law in the sense that the judicial sale of a mortgaged property with subsequent lease does not expire the rights of the tenant The Supreme…

Revaluation Coefficients of Annual Remuneration

Revaluation Coefficients of Annual Remuneration The Government approved, through Ordinance 169/2021, the numbers of the coefficients to be used to update the annual remunerations figures that serve as the base for the calculation of…

Technological Free Zones in Portugal

Technological Free Zones in Portugal The general principles for the creation and regulation of Technological Free Zones (in Portuguese Zonas Livres Tecnológicas – ZLT) were established on 21 April last…

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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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