Lisbon
Portugal - Circular-Letter – VAT in the hotel industry
Circular-Letter no. 30196, of December 05th, was disclosed, clarifying that Circular-Letter no. 102697, of 4 June 1991, relative to VAT guidelines that entities in the hotel industry must comply with, is revoked.
Portugal - Supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th
Decree-Law no. 141/2017, of November 14th, was officially published, establishing several supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th.
Portugal - Regulation of the system of simplified cadastral information
Regulatory Decree no. 9-A/2017, of November 3rd, was officially published, regulating Law no. 78/2017, of August 17th, which establishes a system of simplified cadastral information, adopting measures for the immediate identification of land…
Portugal - ECJ ruling on weekly rest
The European Court of Justice (ECJ) in a decision published today, ruled, in an innovative manner, on the weekly rest (subject included in Directive 2003/88/EC), with special impact on shift work. The ECJ has decided that the mentioned…
Portugal - Extension of the deadline set in article 121/4 of the CIT
Order no. 87/2017-A-XXI, was published in the Tax Authorities' website, determining the extension of the deadline established for compliance with the legal obligation set in article 121/4 of the CIT, with reference to 2016 tax period, from 31st…
Portugal - Updating on the monetary devaluation coefficients
Ministerial Order no. 326/2017, of October 30th, was officially published, which updates the monetary devaluation coefficients to be applied to the goods and rights disposed during the year 2017, whose value should be updated in accordance with…
Employer’s costs with medical committees and house inspections of illness
Ministerial Order no. 324/2017, of 27 October, established the charges to be bear by public employers with the analysis of employees' work disability, due to accident at work or natural illness, as follows:
Tax Authorities' Validation Seal (SVAT)
Declaration of Rectification n.º 36/2017, of October 25th, was officially published, amending Ministerial Order no. 293/2017, of October 2nd, which created the Tax Authorities' Validation Seal (SVAT) and defined the rules for its assignment…
Budget Proposal 18 - Still Waters
The Portuguese Budget Billfor 2018 was presented to the Parliament on 13 of October 2017.
Long careers’ early retirement
It was published in the Official Gazette the Decree-Law no. 126-B/2017, of 6 October, which introduces changes to the Portuguese legal framework retirement of beneficiaries of the Social Security general system as well as the civil servants…
Regime for the conversion of bearer securities into registered securities – entry into force of Decree-Law no. 123/2017, of 25 September
Following the Commentary that we have made available on 10 May 2017, informing about the entry into force of Law no. 15/2017, of 3 May – which prohibits the issuance of bearer securities and foresees the creation of a transitional…
Deferred tax assets
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…