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News & Analysis

Central Europe: Indirect Tax

07 January 2026 by Deloitte - Global

Interview with Adham Hafoudh, partner, Tax & Legal, Deloitte Czech Republic
News & Analysis

The anti-abuse nature of Portuguese aggravated property taxes

06 January 2026 by Pérez-Llorca - Portugal

The Portuguese aggravated Municipal Property Tax (“MPT”) and Property Transfer Tax (“PTT”) has gained renewed attention following the recent publication of the first arbitration award addressing the matter, representing a significant development in the interpretation and application of the aggravated MPT and PTT regimes – the aggravated property taxes.
News & Analysis

Portugal moves towards VAT group regime

07 October 2025 by Garrigues - Portugal

Portugal is on the brink of a significant shift in VAT landscape as the Portuguese Government presented last September, to the Parliament, Draft Law no. 28/XVII/1.ª, which intends the introduction of the VAT group regime. This long-awaited reform is set to be debated in Parliament and promises to streamline tax management and optimize liquidity for business groups.
News & Analysis

Tariff Wars and Transfer Pricing: A Perfect Storm for Multinationals?

26 September 2025 by Garrigues - Portugal

The global business environment faces a new stress test in the form of tariffs, the magnitude of which is unheard of since the Smoot-Hawley Tariff Act of 1930, in the aftermath of the US election. The unpredictability and changing nature of tariffs require multinational enterprises (MNEs) to reassess the terms and conditions of their controlled transactions and transfer pricing policies.

News & Analysis

Portugal: Judicial uniformity and equality for companies and individuals suffers a relevant blow

16 July 2025 by Garrigues - Portugal

To be able to have two factually identical situations which raise the same quaestio juris receiving the same treatment by all courts is fundamental to legal security and fairness. The appeal for uniformity of opposing judicial decisions is, therefore, an essential mechanism to implement the principles of equality and legal certainty, in particular in the field of law where its importance is even more notorious, given the complexity and volatility of tax legislation, which often generates divergent interpretations that result in opposite treatment for taxpayers in analogous situations.
News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

02 June 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate.
News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

29 May 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate. Prior to October 7 2023, the existing legal framework raised considerable uncertainty regarding the conditions under which the reduced rate could be applied.
News & Analysis

New Municipality of Porto exemptions from municipal taxes

14 March 2025 by Cuatrecasas

On April 1, 2024, Regulation 371/2024 was published in the Official Gazette, Series 2, amending the Municipality of Porto’s Tax Exemption Regulation
News & Analysis

Executive summary of the main legal issues of general application to companies in 2024

13 March 2025 by Cuatrecasas

The aim is to provide an overview of these changes to make it easier for companies to identify and implement them.

News & Analysis

Recent developments on the international scene and the news that 2025 could bring regarding Pillar 1 Amount B

13 March 2025 by Cuatrecasas

At the beginning of 2024, the OECD published the Final Report on Pillar One - Amount B (“Final Report“), outlining guidelines for implementing Amount B
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