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Tax Updates Portugal Nº 3-May 2011 

The released version of the Memorandum of Understanding (“MoU”) between the joint task force of the IMF/ECB/EC and the Portuguese government includes, besides the € 78 billion loan facility, several economic and tax measures to be adopted in the next three years.

The MoU is a broad economic and financial policy document that, amongst others, outlines noteworthy tax measures. The main proposed areas of intervention include: (i) Corporate and Personal Income Tax, (ii) Indirect Taxes (VAT and Excise Duties) and Property Taxes; and (iii) Tax Administration and Tax Courts.
This note provides Garrigues take on of the most significant measures, which will still need to be implemented according to the constitutional law making process.

1. CORPORATE INCOME TAX
2. PERSONAL INCOME TAX
3. INDIRECT AND PROPERTY TAX
4. TAX ADMINISTRATION AND COURTS

For more information or if you wish discuss in detail any issues related to this alert, please contact your local Garrigues professionals:

Fernando Castro Silva
fernando.castro.silva@garrigues.com
+ 351 21 382 12 32

Miguel C. Reis
miguel.c.reis@garrigues.com
+ 351 226 158 860

Paulo Núncio
paulo.nuncio@garrigues.com
+ 351 21 382 12 32