Publications

Ministerial Order no. 310/2020, of 20 December, was officially published, which sets in EUR 512,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2022.

The value of the social support index (IAS) was updated by Ministerial Order no. 294/2021, of 13 December. Accordingly, the value of the IAS for 2022 will be EUR 443.20.

In a judgment delivered on November 30, 2021, the Supreme Court examines whether it is allowed to offset tax losses on a corporate income tax self-assessment filed outside the time limit and concludes that it is. Moreover, according to a…

The Government approved, through Decree-Law 109-B/2021, the increase of the guaranteed minimum monthly wage (“RMMG”) from EUR 665 to EUR 705, to become effective from 1 January 2022 onwards.

On 26 November, the ministerial orders no. 267/2021 and no. 268/2021 have been published, reviewing the Advanced Pricing Agreements and the regulation of the transfer pricing regime and revoked, respectively, the ministerial…

On November 15th, the Polish President approved immense amendments to the tax law, significantly affecting tax position of foreign investors, domestic companies and individuals.

Following the withdraw of the Proposal of the State Budget Law for 2022 (SBL 2022), the Portuguese Government has administratively approved some of the measures contained in that Bill by Order no. 351/2021-XXII, of 10 November, and …

Over recent weeks, several provisions, resolutions and reports have been published on the reference value in property transfers, following the entry into force of Law 11/2021, of July 9, 2021, known as the Anti-Fraud Law (see our comment of July 10…

The monetary devaluation indexes were approved by Ordinance no. 220/2021, of 22 October, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2021, whose value should be updated in accordance…