Lisbon
Portugal: Amendments to the transfer pricing regime
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…
Portugal: New consumer rights in the sale and purchase of digital services, contents and goods
Decree-Law 84/2021, dated October 18, has been published, regulating consumer rights in the sale and purchase of digital services, contents and goods and transposing Directives (EU) 2019/771 and (EU) 2019/770.
Monetary devaluation indexes for 2021 remain unchanged
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…
The five steps to help you protect and enforce your trademarks in Portugal
Post from Garrigues' Intellectual Property blog.
NPL and REO transactions continue to take off in Latam, Spain and Portugal
NPL transactions continued to take off in the third quarter of 2021. A growing interest in NPL securitizations has been perceived, especially in Spain. In Europe, meanwhile, talks continue on two key topics: the draft directive on credit purchasers…
Arbitration: a brief overview of the appeal mechanism against a Portuguese award
Filing an appeal against a Portuguese award is possible but parties should be aware of the details, requirements and peculiarities of this mechanism, especially when issues of constitutionality are raised during the proceedings.
REITs or SIGIs: an alternative for investment in real estate assets in Portugal
Garrigues Portugal offers a detailed analysis of the legal regime of Real Estate Investment and Management Companies (SIGI) in the latest edition of the EPRA Global REIT 2021 Study. The firm's experts explain the key factors to take into…
Portuguese Government extends and amends company’s extraordinary aid for the progressive resumption of activity
Decree-Law no. 71-A/2021, of August 13 was published in the official gazette, amending the extraordinary aid for the progressive resumption of activity (hereinafter, “APRA”) established in Decree-Law no. 46-A/2020, of July 30…
Supreme Court of Justice (Portugal): the judicial sale of a mortgaged property with a lease subsequent to the mortgage does not make the lessee’s rights expire
The Portuguese Supreme Court of Justice (SCJ) has delivered a Decision uniformizing case law (SCJ Decision nº 2/2021, dated 07.05.2021) in the following sense: “The sale during insolvency proceedings of a mortgaged property, with a…
COVID-19: Portugal new rules on telecommuting and on the operating hours of establishments
It was published in the Portuguese Official Gazette, the Council of Ministers’ Resolution no. 101-A/2021, of 30 July, which establishes the state of calamity throughout mainland Portugal until the 11:59 hours of the 31st of August 2021…
COVID-19: payments on account and depreciations for a longer period than the maximum period established for tax purposes
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows.
COVID-19: new extension of the deadline to submit VAT periodic returns and new extension of the exceptional recognition of PDF invoices
The Portuguese Government approved a new review of the flexibility scheme on VAT obligations compliance and regarding PDF invoices through Dispatch n.º 260/2021-XXII, of 27 July.