New Regulation for the registration of service providers to companies with ASAE

AIP Aug 8, 2022 Informação Jurídica
83/2017, of 18 August, regarding the registration of service providers to companies, other legal persons or centers of collective interests without legal personality, before the Authority of Food and...

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The tax representation of non-residents (clarification of procedures)

AIP Jul 22, 2022 Informação Jurídica
The Tax Administration clarified its understanding regarding the need for tax representation in Portugal through Circular Letter No. 90054 of June 6, 2022.In this sense, taxpayers residing outside the...

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Changed the Legal Regime for Territorial Management Instruments

AIP Jul 13, 2022 Informação Jurídica
On the 8th of July, Decree-Law no. soils.The extended deadlines are as follows:• The deadline to include soil classification and qualification rules in municipal and inter-municipal plans is extended...

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Exemption from the Appointment of a Tax Representative and Adhesion to the Electronic Postal Box

AIP Jul 13, 2022 Informação Jurídica
On July 9, 2022, Decree-Law no. who subscribe to dematerialized reporting channels.(i) Exemption from the appointment of a tax representativeThus, taxable persons who adhere to one of the following de...

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Approved State Budget Law for 2022 - Tax Measures

AIP Jun 29, 2022 Informação Jurídica
On June 27, 2022, Law No. 12/2022 was published, approving the State Budget for 2022. The State Budget Law introduces several tax changes, and we highlight below some of the newly approved measures:Co...

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The road service contribution and the new judgment of the European Court of Justice

AIP Jun 23, 2022 Informação Jurídica
The CJEU delivered a Judgment that considers that the Road Service Contribution violates Council Directive 2008/118/EC, of 16 December 2008, on the general regime of excise duties, which provides that...

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Real estate acquisitions with cryptocurrencies in Portugal

AIP May 27, 2022 Informação Jurídica
The Order of Notaries announced that an internal regulation will be published that aims to regulate real estate acquisitions carried out through cryptocurrencies, in cases where their conversion to cu...

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Proposal for a Directive on the creation of a subsidy to reduce the Debt-Equity Bias effect and limitation of the deductibility of interest in IRC

AIP May 20, 2022 Informação Jurídica
On 18 May 2021, the European Commission approved a Communication on Corporate Taxation for the 21st century that set out a long-term vision for the European Union (EU) aimed at promoting a robust, eff...

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Provisional mechanism for adjusting electricity production costs in the Iberian Electricity Market

AIP May 19, 2022 Informação Jurídica
Decree-Law no. 33/2022 of 14 May establishes an exceptional and temporary mechanism for adjusting the costs of electricity production, reflecting the formation of the market price of electricity in th...

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Regulamentação - Diferimento do pagamento de contribuições para a segurança social e de obrigações fiscais no primeiro semestre de 2022

AIP May 4, 2022 Informação Jurídica
Decree-Law No. 30-D/2022, of 18 April, established an extraordinary regime for the deferral of the payment of social security contributions due by employers and self-employed workers and the extension...

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