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Changing ECJ case law on input VAT deductions for holding companies

September 27 2019 For many years, tax authorities have rejected holding companies' right to deduct input value added tax; however, the European Court of Justice has…

Landmark decision on holding companies' VAT deductions

September 27 2019 The Arbitral Court recently issued a landmark decision regarding value added tax (VAT) deductions for holding companies. The court's approach is…

Court rules on depreciation and amortisation of submerged lands within concession agreement

February 22 2019 The South Administrative Central Court recently discussed the problem of the admissibility, for Accounting and tax purposes, of the depreciation and…

Taxation of standard software - an overview

November 16 2018 The Portuguese Tax Administration recently concluded that payments received for the sale of 'standard software' (ie, software not subject to any…

Constitutional Court decisions reassure corporate taxpayers

May 10 2019 In a time when corporate investment is struggling with the legal uncertainty deriving from systematic changes to the Portuguese tax system, the…

Changing ECJ case law on input VAT deductions for holding companies

September 27 2019 For many years, tax authorities have rejected holding companies' right to deduct input value added tax; however, the European Court of Justice has…

Landmark decision on holding companies' VAT deductions

September 27 2019 The Arbitral Court recently issued a landmark decision regarding value added tax (VAT) deductions for holding companies. The court's approach is…

Constitutional Court decisions reassure corporate taxpayers

May 10 2019 In a time when corporate investment is struggling with the legal uncertainty deriving from systematic changes to the Portuguese tax system, the…

Court rules on depreciation and amortisation of submerged lands within concession agreement

February 22 2019 The South Administrative Central Court recently discussed the problem of the admissibility, for Accounting and tax purposes, of the depreciation and…

Taxation of standard software - an overview

November 16 2018 The Portuguese Tax Administration recently concluded that payments received for the sale of 'standard software' (ie, software not subject to any…