Assessing the wider impact of Portugal’s 'Netflix tax’ Diogo Ortigão Ramos, Tiago Gonçalves Marques and Diogo Gonçalves Dinis of Cuatrecasas consider the key elements of the Portuguese ‘Netflix tax’ and discuss whether this would pave way for the... By Diogo Ortigão Ramos & Diogo Gonçalves Dinis & Tiago Gonçalves Marques January 13 2021
E-commerce VAT package to be transposed into Portuguese law Diogo Ortigão Ramos, Filipe Gomes da Silva and Diogo Gonçalves Dinis of Cuatrecasas explain the rules that will enter into force in January 2021, affecting Portuguese VAT legislation and the... By Diogo Ortigão Ramos & Diogo Gonçalves Dinis & Filipe Gomes da Silva October 21 2020
VAT in Portugal: Updates from the 2020 state budget and EU 'quick fixes' Diogo Ortigão Ramos and Mário Silva Costa of Cuatrecasas analyse the key takeaways from the Portuguese state budget for 2020 and from the transposition into Portuguese VAT law of the... By Diogo Ortigão Ramos & Mário Silva Costa April 08 2020
New stamp duty exemption foreseen in regard to cash pooling in Portugal As the final version of the State Budget Law for 2020 has finally been approved, Diogo Ortigão Ramos and João Pedro Russo of Cuatrecasas explain the changes made to stamp... By Diogo Ortigão Ramos & João Pedro Russo March 09 2020
CJEU: VAT on assignment of debt recognised in enforcement proceedings The decision of the CJEU on the Portuguese case Paulo Nascimento Consulting (Case C-692/17) recently became available. Diogo Ortigão Ramos and Mário Silva Costa of Cuatrecasas explain the details of... By Diogo Ortigão Ramos & Mário Silva Costa January 16 2020
Portugal’s stamp duty implications on the liquidation of trusts The distribution of assets due to a foreign trust liquidation is in principle liable to stamp duty in Portugal. Does such taxation occur in all cases? By Diogo Ortigão Ramos & Marta Duarte Silva June 12 2019
Portugal’s state budget brings several changes to VAT in 2019 Portugal's new state budget brings several changes to VAT in 2019, most notably exploring the distinction between voucher, single-purpose voucher and multi-purpose vouchers By Diogo Ortigão Ramos & Mário Silva Costa January 08 2019
