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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.