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.

On June 12, 2024, the Court of Justice of the European Union (CJEU) received three requests for preliminary rulings from the Bundesfinanzhof, Germany's Federal Supreme Tax Court, relating to the application of the VAT rate on ancillary services in temporary accommodation.

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.

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.

Recently, the Tax Authority released its interpretation of the higher IMI rate applicable to properties owned by companies that are controlled by entities with tax domiciles in countries, territories or regions subject to more favorable tax regimes, according to the list approved by order of the Minister of Finance.

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.