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ATCUD postponed to 2022 but QR code still implemented in 2021
The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of…
VAT registrations are required to use certified invoicing software only as from 1 July 2021
The date regarding taxpayers not established but registered for VAT in Portugal must start using certified invoicing software by the Tax Authority (“AT”) has been postponed from 1 January to 1 July 2021.
Tax Newsletter - July-September 2020
Tax Newsletter - September 2020 | Legislation
Tax Newsletter - September 2020 | Resolutions
Tax Newsletter - September 2020 | Decisions
Tax Newsletter - September 2020 | Judgments
The concepts of “classification”, “conflict in the application of tax provisions” and “simulation” are not interchangeable
Supreme Court concludes that all these concepts must be used for their intended purposes when they were created, observing the procedures specifically defined for each.
FT honors Garrigues as the most innovative law firm of Continental Europe
Garrigues has received the award for the “Most Innovative Law Firm of Continental Europe’ in the ‘FT Innovative Lawyers Awards’ organized each year by the prestigious newspaper Financial Times and the specialized consultant RSG Consulting. The…
Individual Income Tax Impact on Change of Tax Residence Status of Non-domiciled Individuals
Due to the worldwide impact of COVID-19 Pandemic, some foreign expatriates working in China are unable to return to work in China or travel abroad for overseas work functions. The extended or shortened staying days in China affect the tax…
Garrigues wins four awards at the 5th Edition of the Expansión Legal Awards
Garrigues was one of the biggest winners at the fifth edition of the Expansión Legal Awards for Excellence in Business Law Practice, hosted by the daily financial newspaper Expansión. The firm received four awards: Best firm…
Garrigues, 'International Tax Firm of the Year in the Americas' according to ITR
Garrigues has been named 'International Tax Firm of the Year in the Americas' in the fifteenth edition of the International Tax Review (ITR) tax awards. The ceremony was held online last night due to the special conditions imposed by COVID-19.…