Portuguese Government approves 13-Point Strategy for 5G

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Related briefings

Excise Duties: 2020 State Budget (SB) Proposal

Alcohol and alcoholic beverages – Rates applicable in the Autonomous Region of Madeira The SB Proposal changes the tax rate applicable to spirits declared for consumption in the Autonomous Region of Madeira from EUR 1, 237.58/hl to EUR 1,241.29/hl. Soft Drinks – Rates The SB Proposal increases the rates applicable to soft drinks, excluding drinks […]

Brexit and other tax implications

By Samuel Fernandes de Almeida The United Kingdom ceased to be a Member State of the Union as of 30 January 2020, so the question arises as to the applicability of many other provisions contained in Portuguese domestic law. On the 30th of January, the United Kingdom ceased to be a member state of the […]

IRC: 2020 State Budget (SB) Proposal

The IRC Code has been left relatively untouched, but companies can still count on some limited-effect novelties, such as the widening of the patent box’s scope and a small IRC reduction for SMEs, which reinforces the increasingly progressive nature of this tax, a distinctive and rather original feature of the national tax system. But the […]

IRS: 2020 State Budget (SB) Proposal

Budget surplus is the alpha and the omega of the 2020 State Budget (SB) Proposal. Consequently, few changes to the IRS Code are proposed, the baby bonus (likely to be negligible in terms of impact) and the young employees’ benefit, applicable to income from employment but not from self-employment, being the most noteworthy. Non-residential buildings […]

VAT: 2020 State Budget (SB) Proposal

The SB Proposal does not greatly amend the VAT Code, only streamlining the VAT regularization framework and introducing an additional deduction for plug-in electric or hybrid cars. The VAT rate applicable to tickets to the zoo, botanical gardens, public aquaria and museums was reduced and the VAT rate for bullfighting events was increased. Regularizations The […]

Latest Briefings

Coronavirus – A bug coming to your workplace soon?

By Kevin McCavish The inevitable has happened. Coronavirus has arrived in London with the first patient being diagnosed yesterday. This brings the total number of those infected in the UK by Covid-19, the official name given to the coronavirus by the World Health Organisation, to 9. In Brighton, where two GP surgeries have already closed […]

Natasha’s Law – New rules on food labelling

By Joanne Sear, CJ Ntsiu We look at the new rules on food labelling coming into force next year, and when additional information will have to be provided, particularly in relation to allergens. Background In 2016, Natasha Ednan-Laperouse suffered a severe allergic reaction after eating sesame seeds in a baguette purchased from a high street […]

Warning for Insolvency Practitioners dealing with personal data

By Lynsey Robinson The FCA, ICO and FSCS have released a statement warning licensed Insolvency Practitioners (IPs) and FCA-authorised firms to be responsible when dealing with personal data. The statement highlights concerns about IPs/ authorised firms unlawfully selling personal client data to claims management companies (CMC) when acting on administrations. Under Data Protection legislation, consideration […]

Transition and beyond: Brexit legal risk report 2020

By Alice Gardner Introduction Now that the UK has formally left the EU we are starting to get clarity on where the UK is likely to be at the end of 2020 – even if we don’t yet know the extent of the UK’s relationship with the EU after this date. This report gives a […]

The Restructuring Directive: Where do we go from here?

By Vid Kobe, Soňa Hekelová, Tsvetan Krumov, Philipp Wetter Pre-insolvency restructuring frameworks: The race has begun – with some early front runners The Restructuring Directive provides a deep toolkit for pre-insolvency restructuring frameworks. Key measures for avoiding insolvency proceedings within the scope of a preventive restructuring plan include the possibility of suspending enforcement and insolvency […]

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