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  • Portugal: The extraordinary contribution on local accommodation (CEAL) has been revoked

    Decree-Law no. 57/2024, of 10 September, revokes the extraordinary contribution on local accommodation (CEAL) and adjusts the taxation of capital gains resulting from the transfer of properties intended for own and permanent housing, as well as the…

  • Match-fixing before the CAS – issues and challenges faced by the defense when dealing with sports corruption

    This article -originally published in the German magazine SpoPrax- aims to provide a practical insight into the challenges faced by lawyers defending individuals accused of match fixing in the Court of Arbitration for Sport (CAS) in Lausanne.

  • European Union adopts new regulation to promote AI factories under the EuroHPC Joint Undertaking

    Effective July 9, the European Union's new regulation seeks to strengthen its European supercomputing infrastructure, fostering innovation in artificial intelligence across public and private sectors. Moreover, it seeks to offers favorable access…

  • Portugal: Temporary residence permits based on “expression of interest” are no longer admitted

    From 4 June 2024, onwards, foreign citizens will no longer be able to apply for a temporary residence permit on the basis of an expression of interest. They will also no longer be able to apply for temporary residence permits for independent…

  • Portugal implements EU medical device regulation

    Portugal enforces Regulation (EU) 2017/745 on medical devices with Decree-Law no. 29/2024. This legislation covers rules for economic operators, healthcare institutions, and activities related to medical devices, ensuring compliance and public…

  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.

  • Final approval for the European directive on greenwashing, requiring greater information to consumers

    The European Council has approved the directive on greenwashing, which will ban commercial practices such as greenwashing and early obsolescence, together with increasing the information that will have to be given to consumers. The new law has yet…

  • Regulating AI in the EU, US and OECD: the difficult balance between security and driving innovation

    The regulations that are starting to emerge in various different jurisdictions pose major challenges, not just for users, but also for developers of AI systems. In this article we will look at the main differences and the areas of common ground.

  • Portugal launches international public tender for the design-build and operation of a desalination plant in the Algarve

    Águas do Algarve has launched a public tender for the design, construction and operation of the Seawater Desalination System in the Algarve region. The base price of the procedure is 90 million euros.

  • Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements

    The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…

  • Portugal: Municipal surtax rates applicable to 2023 taxable income

    The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.

  • Portugal: minimum monthly wage is increased to € 850.00 in the Autonomous Region of Madeira

    The increase will be effective as from January 1st, 2024, onwards.