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Tax Newsletter - January 2020
Tax Newsletter - January 2020 | Legislation
Tax Newsletter - January 2020 | Resolutions by the Directorate General for Taxes
Tax Newsletter - January 2020 | Decisions
Tax Newsletter - January 2020 | Judgments
Parent-subsidiary Directive disallows the parent company being taxed directly or indirectly on distributions by its subsidiary
The Court of Justice of the European Union (CJEU) rules that making the deduction in respect of dividends as a priority over other deductions that have a time limit is contrary to the subsidiary-parent directive.
Brexit is here: how companies will be affected
On January 31 the UK's withdrawal from the European Union took effect and a transition period began until December 31 this year, in which EU law will continue to be applicable in relationships with the United Kingdom, while waiting for a future…
The withholding taxes rates applicable in 2020 were approved
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2020, were approved by …
The submission with errors of the Stamp Duty Monthly Declaration in the first half of 2020 will not be subject to penalties
The Secretary of State for Fiscal Affairs has established, through Order No. 14/2020-XXII, that no…
Tax Newsletter - December 2019 | Legislation
Tax Newsletter - December 2019 | Resolution Requests
Tax Newsletter - December 2019 | Decisions