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SPECIALIST EXPERTISE IN SECTOR-SPECIFIC AREAS

SÉRVULO PUBLICATIONS 20 Sep 2019
Litigation

Judgment setting case law nº 3/2019: an approach or a separation between Procedural...

On 2 July, it was published on Diário da República (the Portuguese official gazette) the Judgment setting case nº 3/2019 issued by the Supreme Court of Justice, which unanimously determined that “in an appeal...

SÉRVULO PUBLICATIONS 19 Sep 2019
Public Law

As alterações ao regime de contencioso pré-contratual do CPTA

1. Em 17 de setembro de 2019 foi publicada a Lei n.º 118/2019 que, entre o mais, introduz alterações no Código de Processo nos Tribunais Administrativos.
Algumas dessas alterações respeitam ao processo de contencioso...

SÉRVULO PUBLICATIONS 18 Sep 2019
Tax

ATAD Express # 2: amendment of the CFC rules (imputation of profits or income of...

In this update, we address the major changes to the rules for imputation of profits of non -resident affiliates – known as the CFC (“Control Foreign Company”) rules provided for in article 66 of the...

SÉRVULO PUBLICATIONS 17 Sep 2019
Sports Law

Direito do Desporto – Novidades Legislativas

Foi recentemente publicado um pacote legislativo composto por três diplomas, com o objetivo de proceder a uma atualização em diversos domínios da legislação desportiva vigente em Portugal. 
     1. Regime de Acesso e...

SÉRVULO PUBLICATIONS 16 Sep 2019
Finance and Governance

ESMA guidelines on FinTech in the first half of 2019

Throughout the first months of 2019 we have witnessed the publication of various position papers from regulatory authorities and European institutions in respect to FinTech. With regards to ESMA, in 2019, we highlight...

SÉRVULO PUBLICATIONS 12 Sep 2019
Public Law

The new regime on the conflicts of jurisdiction between the judicial and administrative...

The new regime for the prevention and resolution of conflicts of jurisdiction between the judicial and administrative and tax courts was approved by the Law no. 91/2019, this past September 4 th .
The mentioned regime...

SÉRVULO PUBLICATIONS 11 Sep 2019
Tax

ATAD Express # 1: changes to interest deductibility for Corporate Income Tax purposes

On May 4 th , entered into force Law no. 32/2019, which transposed the ATAD Directives (Anti-
-Avoidance Directives), namely Council Directive (EU) 2016/1164 of 12 July 2016), as amended by Council Directive (EU)...

SÉRVULO PUBLICATIONS 10 Sep 2019
TMT

Advertising targeting children under 16: new legal restrictions

Law 30/2019 of 23 April introduced clear restrictions on advertising for children under 16 years of age of food and beverages containing high energy value, salt, sugar, saturated fatty acids and processed fatty acids...