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
CJEU issues decision on rural property lease VAT exemption The decision of the Court of Justice of the EU (CJEU or Court) on the Portuguese case Manuel Jorge Sequeira Mesquita (Case C-278/18) recently became available. By Mário Silva Costa & André Caetano Ferreira September 25 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
Portugal: VAT exemption on intra-EU supply of goods – state of play In Portugal, as in several other EU countries, VATable persons have been struggling to obtain the VAT exemption provided for the intra-EU supply of goods (ICS). By Mário Silva Costa September 28 2018
