Crypto-assets and VAT: Tips for walking on ice Diogo Ortigão Ramos, Daniel S de Bobos-Radu and João Pedro Russo of Cuatrecasas present the current Portuguese VAT framework for crypto-assets and approach several tax issues that may impact crypto... By Diogo Ortigão Ramos & João Pedro Russo & Daniel S de Bobos-Radu October 21 2021
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
Portugal adopts transitional tax measures to manage COVID-19 Ana Helena Farinha and André Caetano Ferreira of Cuatrecasas discuss how the Portuguese government has moved to assist businesses and taxpayers affected by the coronavirus outbreak. By André Caetano Ferreira & Ana Helena Farinha May 20 2020
Portuguese stamp duty on intra-group financing and the standstill clause of the EU Capi... Pedro Vidal Matos and João Pedro Russo of Cuatrecasas explain how some of the rules governing the levying of stamp duty on intra-group financing may be questioned in light of... By Pedro Vidal Matos & João Pedro Russo April 20 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
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 implements EU’s tax dispute resolution directive Pedro Vidal Matos of Cuatrecasas reviews the EU Directive on Tax Dispute Resolution Mechanisms. Though far from perfect, it will enhance taxpayer protection and strengthen the EU’s double tax treaty... By Pedro Vidal Matos August 29 2019
