Insights

Private Copying Law – Fair Compensation

25/06/2015
After going back and forth several times on the last few months, including the previously veto of the President of the Portuguese Republic, the amendments to the Private Copying...

Azores – VAT Rates

19/06/2015
The Council of Ministers approved a draft law which establishes the new VAT rates for the Autonomous Region of the Azores. Draft Law no. 344/XII provides the following VAT rates:...

VAT – Bad Debt

15/06/2015
According to the Portuguese VAT Code, the tax deduction concerning bad debts which are outstanding for more than 24 months from due date, must be made upon request. As a result...

Late Payment Law

27/04/2015
The approval of the Late Payment Law in 2012, aimed to turn more efficient the reduction of the late payment by public entities. Following the most recent amendment to the Late...

Special Taxation Regime for Company Groups (RETGS on the Portuguese abbreviation).

21/04/2015
Special Taxation Regime for Company Groups (RETGS on the Portuguese abbreviation). Administrative Ruling No. 5/2015 was issued by the Tax Authority, publishing the main...

Reporting of financial information for supervision purposes (ECB/2015/13)

20/04/2015
Regulation No. 2015/534 of the European Central Bank was published complementing Decision ECB/2014/29. Under the law, credit institutions shall report financial information to...

New tax regime of the Madeira Free Trade Zone

17/04/2015
The Portuguese Council of Ministers approved on the 2 nd of March of 2015, a legislative proposal on the tax regime of the Madeira Free Trade Zone. The referred regime maintains...

Adelaide Moura highlighted in the Legal 500 ranking

08/04/2015
Adelaide Moura , recommended lawyer  in the area of Tax by Legal 500 in its edition of 2015

Municipal Surcharge

01/04/2015
The Administrative Ruling number 20175/2015, of March 16, was published, establishing the list of municipalities and the respective municipal surcharge applicable to the year of...
Please note, your browser is out of date.
 For a good browsing experience we recommend using the latest version of Chrome, Firefox, Safari, Opera or Internet Explorer.