Publications - Tax
COVID-19: Main legislative or regulatory initiatives that have been taken in Portugal
Pandemic has entered the world’s daily vocabulary in the most dramatic and unexpected way. As the severity of the situation worsens, a growing number of legislative initiatives attempt to address the needs of citizens and society in the face…
COVID-19: Tax measures implemented by the Peruvian Government in response to the health crisis
In the context of the current health crisis generated by the spread of COVID-19, the Peruvian Government has issued several fiscal measures, mainly aimed at providing a flexible regulatory scheme for the fulfilment of tax obligations and the…
View COVID-19 tax news on our international interactive map
The health crisis created by the spread of COVID-19 has led governments worldwide to adopt tax measures in an attempt to soften the economic effects for individuals and companies. In this new context, Garrigues has been preparing and sending alerts…
COVID-19: Filing and payment deadline extended for tax returns of small and medium-sized companies and the self-employed
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments. This extension benefits small and medium-sized…
COVID-19: Morocco suspends the running of all time frames provided by legal and regulatory provisions
Decree-law n°2.20.292, published in the Official Gazette on March 24th, has suspended the running of all time frames provided by legal and regulatory provisions.
COVID-19: Donations to the solidarity fund will be corporate income tax deductible
In an announcement issued on March 23rd the Direction Générale des Impôts has stated that donations made by corporate income tax taxpayers to the solidarity fund Fonds Covid-19 that has been created to fight the pandemic…
COVID-19: Morocco extends deadline to file corporate income tax returns
An announcement made by the Direction Générale des Impôts (DGI) on March 27th has extended the deadline to fulfill some corporate income tax obligations.
Polish Government’s tax response to fight COVID-19 pandemic
The special “protective shield” act implemented by the Polish Parliament, which came into force on April 1st, offers a wide range of possible measures provided as countermeasures to the COVID-19 epidemic.
The Polish Act on counteracting COVID-19 entered into force
On 31 March, 2020 an amendment to the Act on specific solutions related to the preventing, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them, together with other acts (the “Act”) entered…
The deadline to submit the VAT periodic return of February was extended to 17 April. Electronic invoicing for public contracts is postponed to 2021
In the context of the extraordinary measures adopted to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy, the Portuguese Government decided to extend the deadline to submit the VAT periodic return of February from 10 to 17…
COVID-19: New Customs Department instructions published on the importation of medical equipment and supplies
Following Decision (EU) 2020/491 (see our commentary), the Customs Department updates its instructions for claiming import duty relief and VAT exemption on the importation of goods needed to combat the effects of the Covid-19 outbreak.
COVID-19: Companies face a return to non-essential activities, new rules on administrative and procedural time periods and the renegotiation of agreements
The situation created by the spread of COVID-19 requires an analysis of the new legislation from all angles of business law. For another week running, Garrigues summarizes the key new legislation that companies need to be aware of over the coming…