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José Calejo Guerra was distinguished in the prestigious annual World Tax

José Calejo Guerra was distinguished in the prestigious annual World Tax CCSL’s managing partner José Calejo Guerra was once again recognized as a tax leader and highly regarded in tax…

Pre-emption right for tenants in the transfer of dwellings declared unconstitutional

Pre-emption right for tenants in the transfer of dwellings declared unconstitutional The Constitutional Court, on the grounds of violation of Article 62 of the Constitution of the Portuguese Republic, declared…

Investment Fund Management Companies and Securitisation Fund Management Companies – Amendments to the Sanctions Regimes

Investment Fund Management Companies and Securitisation Fund Management Companies – Amendments to the Sanctions Regimes Law no. 25/2020 was published on 7 July, introducing amendments to the rules on sanctions…

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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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