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Article

AFDO-adv | European Union | 27 Sep 2019

Changing ECJ case law on input VAT deductions for holding companies

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

AFDO-adv | European Union, Portugal | 27 Sep 2019

Landmark decision on holding companies' VAT deductions

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

AFDO-adv | Portugal | 10 May 2019

Constitutional Court decisions reassure corporate taxpayers

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

AFDO-adv | Portugal | 22 Feb 2019

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

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

AFDO-adv | Portugal | 16 Nov 2018

Taxation of standard software - an overview

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