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  • Regulatory framework of the new rules for electronic service on companies and individuals

    Decree-Law no. 91/2024 of November 22 was published. This new legislation from the Portuguese government establishes the regulatory framework of the technological solutions that will enable the implementation of electronic court service on companies…

  • Update of the monetary devaluation coefficients for 2024

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.

  • New rules for electronic service on companies and individuals

    A new decree law has been published that establishes electronic service as the rule for companies in legal proceedings, allowing individuals to opt for this method as well. The aim is to modernize and speed up legal proceedings by making them…

  • Portugal Indirect Taxes Newsletter - N.º 1

    This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to…

  • Portugal: The extraordinary contribution on local accommodation (CEAL) has been revoked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