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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Simplification of energy production procedures from renewable sources

AIP Apr 27, 2022 Informação Jurídica
Decree-Law No. 30-A/2022, of 18 April, was recently published, approving exceptional measures aimed at ensuring the simplification of energy production procedures from renewable sources.This is an exc...

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The Biden tax proposal

AIP Apr 22, 2022 Informação Jurídica
President Joe Biden introduced the tax increase as part of his budget plan for the fiscal year, which begins in October, the higher taxes will largely be supported by Wall Street and American families...

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Support for families and businesses in the context of the armed conflict in Ukraine

AIP Apr 21, 2022 Informação Jurídica
Decree-Law No. 30-D/2022 of 18 April establishes several measures to support families, self-employed workers and companies in the context of the armed conflict in Ukraine.Know the approved measures in...

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Taxation of income from digital tokens (cryptocurrencies, NFT’s, etc) in Portugal (UPDATE 2022)

AIP Mar 23, 2022 Informação Jurídica
Portugal currently does not establish a specific tax regime for income from investments in digital tokens (cryptocurrencies, NFT's, etc.), thus positioning itself as a very attractive country for inve...

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