IV.1. Doctrine
IV.1.1. Monographs and Periodic Publications
Carla Marisa Castelo Trindade, Serena Cabrita Neto, Contencioso Tributário I – Vol. I Procedimento, Princípios e Garantias; Contencioso Tributário II – Vol. II Processo, Arbitragem e Execução, Almedina, 2017.
IV.1.2. Generic Guidelines & Cia
Circulate No. 2/2017, Case no. 6333/16 of Personal Income Tax Direction
Law nº 42/2016 of December 28, Article 194
Subject: Surcharge – deduction at source about the dependent employment income and Pension
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/2BA1EC06-E4A8-4CD6-9E0A-B190EA6621A2/0/Circular_2_2017.pdf
Prior Binding Information on Case n. 10886 by order of 2017-01-13, of VAT Director Service, (by sub delegation),
VAT Code, Article 18 al. c) n. 1 and nº 3
Subject: Charges – Video production about cultural issues; National Monuments, directed to Schools and Tourism – Edition of Cultural books – Production of didactic board games.
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/8DDC6BFF-CB63-4BF1-B8FD-47FD7CB350CC/0/INFORMACAO_10886.pdf
IV.2. Miscellaneous
IV.2.1. Economy, Finance and Taxation
The Council of Ministers approved a draft law which establishes the legal framework of the balanced representation of men and women in the management bodies and inspection of companies of the public sector and listed companies.
Four projects of resolution were approved regarding investment tax contracts between the Portuguese Republic and the following business groups:
- Mecachrome Aeronáutica, Unipessoal;
- Hikma Farmacêutica (Portugal);
- Toyota Caetano Portugal;
- Royal Óbidos, Promoção e Gestão Imobiliária e Turística.
An amendment of the national delegation to the Committee of the Regions was approved.
The resolution by which the Government authorizes the IGCP to issue public debt was approved, within the limits and with the purposes established in that Law.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170105-com-cm.aspx
The draft law which proceeds to the revision of the legal framework regarding the criminal penalties in the securities sector.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170112-com-cm.aspx
The Government approved a Decree-Law which establishes and exceptional and temporary support measure to employment through the reduction of the social contribution tax paid by the employee.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170116-com-cm-ext.aspx
V. INDUSTRIAL PROPERTY
Switzerland implements CP5 Common Practice
Partilhar este artigo