Featured publications
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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…
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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…
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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…
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Portugal launches international public tender for the first phase of the Lisbon to Oporto High-Speed Railway Line
The Government of Portugal has authorized the opening of a public tender for the concession. This project, part of the National Railway Plan and the National Investment Program 2030, aims to promote decarbonization and improve the capacity of…
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Amendment to the scope of the reduced VAT rate applicable to refurbishment works
Following the publication of the “More Housing Program”, which contains a set of tax measures, the Tax Authority clarifies the scope of the reduced VAT rate for renovation works after said law change.
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Portugal has approved the Voluntary Carbon Market regime
We analyse the new Voluntary Carbon Market regime and the rules for its functioning in 10 questions.
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Portugal will raise the monthly minimum wage to 820 euros by 2024
It was published in the official gazette Decree-Law no. 107/2023, of 17 November, ruling the increase of the minimum monthly wage, with effects from January 1, 2024, onwards.
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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.
Publications
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…
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.
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.