Publications

Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.

Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).

Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…

Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').

The General State Budget Law (Law 6/2018, of July 3, 2018) has brought in some interesting new tax legislation.

Council Directive (EU) 2018/822 (the Directive) of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements was published in the…

We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…

The Bill for the 2018 General State Budget Law includes a measure which will eliminate the “regionalization” of the Tax on Hydrocarbons (IH), resulting in an increase in the rate of taxation at central government level. 

On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view to ensuring the fair taxation of digital business activities in the EU.

Tax Newsletter - March 2018