Insights

Late payments

21/03/2013
The period for the Member States integrate the Directive 2011/7/EU for combating late payment in commercial transactions terminated on March 16, 2013.  According to the ...

Credit Agreements: New Rules adopted by the Council of Ministers

21/03/2013
The Council of Ministers approved on March 13, 2013 two legal texts relevant to the conclusion of credit agreements. Although it is not yet possible to determine the date of entry...

Cape Verde: Minimum amounts of share capital for private limited companies, public limited companies and cooperatives

19/03/2013
It was published in the Official Journal of the Republic of Cabo Verde the Decree-Ruling number 17/2013, of March 14, fixing the minimum share capital for the purpose of...

Appendix to model 3 of the income tax declaration

12/03/2013
It was approved the new Appendix to model 3 of the income tax declarations, designated "APPENDIX SS." APPENDIX SS is for annual declarations of gross income, earned by...

Tax Registry

28/02/2013
On the date of entry into force of Decree-Law n. º 14/2013 of 28 January, the Tax Administration, through the Tax Circular number 90017, clarifies the taxpayers regarding the new ...

Double taxation - Convention between the Portuguese Republic and the Oriental Republic of Uruguay

21/02/2013
Notice 30/2013, published on 18 February - the internal constitutional formalities for the approval of the Convention between the Portuguese Republic and the Oriental Republic of...

Monthly Statement of Remunerations

15/02/2013
Monthly Statement of Remunerations The Portuguese Tax Authority issued a Tax Circular in order to clarify the following questions regarding the Statement of Remunerations:...

Consumer Protection - Increase of the period for the payment of invoices and suspension of public and electronic communications services

07/02/2013
In order to give more effectiveness to consumer protection and promote the compliance of the contracts, the Law n. 10/2012, of January 28, approved some changes to the Public...

Twelfths - Temporary scheme for the payment of Christmas and vacation allowances for the year 2013

28/01/2013
The Law number 13/2013, of January 28, establishes a temporary scheme for the payment of Christmas and vacation allowances for the year 2013. Under the new regime, the fractional...
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