Decree-Law n. º 87/2018, of October 31, published today brings changes to the submission of the Simplified Business Information (IES), aimed at simplifying such procedure. In particular, the new regime…
Law 64/2018, of October 29, entered into force today bringing changes to the tenants’ pre-emption right over the leased property, which can now be exercised after a 2 years lease…
On October 2nd, the Council adopted measures to strengthen administrative cooperation and to improve the prevention of VAT fraud. The regulations will tackle the most widespread forms of cross-border fraud…
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…
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…
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…
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…
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…