The CJEU ruled that Digital Charging Solutions (DCS) is an intermediary in the supply of electricity, with monthly flat rate VAT due in Germany and VAT on electricity in Sweden. This decision affects taxation in complex business models.

The effective management of compensation and benefits is a crucial element in the human resources strategy of Portuguese companies, playing a fundamental role in attracting, retaining and motivating talent.

The Road Service Contribution (CSR) was created by Law no. 55/2007, of August 31, and its purpose was to finance the national road network, which is currently the responsibility of Infraestruturas de Portugal, S.A. It was levied on gasoline, diesel and liquefied petroleum gas.

Even if your institution considers that it has already implemented all the requirements of the GDPR, can you guarantee that you have adequate evidence that your contracts, website, IT applications, data processing, business processes, etc. continue to guarantee compliance?

Law no. 82/2023, of December 29, introduced the State Budget for 2024 into the legal system. This legislation covers a number of tax changes that could impact companies and individuals.

In today's data-driven world, the rapid advancement of generative artificial intelligence (AI) has emerged as a transformative force reshaping the landscape of data strategy and governance.

Since January 1st, 2023, a new tax regime for crypto assets was introduced in the Portuguese tax law, with the most significant changes occurring at the level of Personal Income Tax (“PIT”). There were also changes at the level of Corporate Income Tax, Stamp Duty and Real Estate Transfer Tax, however, not discussed herein.