The European Directive on the protection of whistleblowers

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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 […]

Portuguese Government approves 13-Point Strategy for 5G

The path towards 5G in Portugal includes a new step, as of last Friday, 7th of February, when the Portuguese Council of Ministers issued its Government Order nr. 7-A/2020, mapping out the Government’s Strategy for 5G adoption in Portugal. This 5G Strategy sets out 13 different action points, covering specific KPIs and associated timelines – […]

Insurance & Reinsurance: Portugal

By Helena Vaz Pinto, António Mendes de Almeida, Ana Lickfold de Novaes e Silva, Carlos Couto 1. Basis of Insurance and Reinsurance Law 1.1 Sources of Insurance and Reinsurance Law Portugal is a civil law system. The main source of law is statutory law. Consequently, court decisions do not have the same preponderance as in […]

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Allergen labelling remains in the spotlight as the FSA consults on technical guidance

BCL partner, Richard Reichman, discusses allergen labelling changes and the Food Standards Agency’s consultation on new technical guidance. Background Against a backdrop of frequent media attention and public concern regarding allergen issues, for example following several tragic fatalities, a government consultation concluded that changes were required to the provision of allergen information for food which is prepacked […]

ICLG: Environment & Climate Change Law 2020 (Cyprus)

By Eleni Neoptolemou, Christina Christodoulou 1. Environmental Policy and its Enforcement 1.1 What is the basis of environmental policy in your jurisdiction and which agencies/bodies administer and enforce environmental law? Following the accession of Cyprus to the European Union in 2004, the environmental policy has been subjected to a fundamental review, in order to be […]

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