Publications - Tax
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
Decree-Law no.87/2018, of 31st October 2018, was officially published, that amends the Decree-Law no. 8/2017, 17th January 2018, related to the Annual Accounting and Tax Return (so-called “IES”).
Ministerial Order no. 282/2018, of October 19th, was officially published, which amends Ministerial Order no. 302-B/2016, of December 2nd, and approves the “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts…
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.
Decree-Law no.81/2018, of October 15th, was officially published, which creates teams of judicial magistrates that have the mission to recover pending cases in administrative and tax jurisdictions and implement extraordinary measures to …
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.
Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…
Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').
Ministerial Order no. 195/2018, of July 5th, was officially published, which defines the concept of “companies of the technology sector”, for the purposes of the article 43.º-C of the Tax Incentives Statute ("EBF…
Decree-Law no. 45/2018, of June 19th, was officially published, which creates the Tourism and Cinema Endorsement Fund and repeals the tax benefit for film production set in article 59.º-F of the Statute of Tax Benefits and 92.º/2/h) of the…
Ministerial Order no. 166/2018, of June 8th, was officially published, which changes the filling instructions of box 40 regularizations annex of the VAT periodic statement.