Lisbon
VAT – Import of goods
Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…
New legal framework for sports employment contract
Law no. 54/2017, of July 14, was published in the Official Gazette, establishing the new legal framework of the employment contract for sports practitioners and sports training, regulating as well the activity of the sports agents.
Extension of the scope of the legal regime aimed to detect and recognize the existence of an employment contract
Law no. 55/2017, of July 17, has been published today in the Official Gazette, broadening the scope of the law suit of 2013 aimed at recognizing the existence of a labor relationship. Today's law, introduces a second amendment to Law no. 107/…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Sultanate of Oman
Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Kingdom of Bahrein
Notice no. 71/2017, of 5 July was officially published, confirming statements by the Embassy of the Kingdom of Bahrein in Riyadh and by the Embassy of Portugal in Riyadh, that the internal constitutional formalities have been fulfilled to…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Socialist Republic of Vietnam
Notice no. 68/2017, of 4 July was officially published, confirming statements by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam and by the Embassy of Portugal in Bangkok, that the internal constitutional formalities have…
“CPPT” – Offsetting of tax debts with non-tax credits
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final…
VAT - Non-profit initiatives to support fire victims
Order no. 232/2017, of 22 June, of the Secretary of State for Fiscal Affairs was published, providing that the PTA shall make available on its website a form and instructions facilitating the channeling of VAT fund collected in non-profit fund-…
Approval of the appropriation regime applicable to commercial pledges
On 26 June, the regime applicable to the appropriation of the pledged asset under a commercial pledge agreement was approved by Decree-Law no. 75/2017, of 26 June 2017.
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of San Marino
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…
GTL – Cross-border Transactions Declaration (“Modelo 38”)
Ordinance n.º 191/2017, of 16 June, was officially published which approves the new declaration form and respective filling instructions, known as Cross-border Transactions Declaration (“Modelo 38”), in order to comply with the…
New benefits regarding admission of employees
It was published today in the Official Gazette the Decree-Law No. 72/2017, of June 21st, establishing incentives in case of admission of persons looking for their first job and long-term and very long-term unemployed persons, through partial or…