The tax benefit is not a valid economic motive for the restructuring and creation of the holding company, but could be indicative of a tax
Failure to specify the legal cause of dissolution in the notice to the general meeting does not absolutely nullify such notice, provided that the matter
The transfer of shares requires a public deed in order to be effective vis-à-vis the company and in general for the transfer to be enforceable
A legal entity may not attend the general shareholders’ meeting by means of two legal representatives in conflict with each other, and it must therefore
In the Resolution dated 19 February 2024 (published in the Official State Gazette of 19 March), the Directorate General for Legal Security and Public Faith
We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law
In a recent ruling, the DGT has allowed that environmental deductions be proven withing the maximum period of 15 years, including the investments made in
Joint directors are not a collegiate body and must act jointly. The granting of a power of attorney to one of them cannot be made
Failure to indicate the existence of related party transactions in the notes to the financial statements renders the resolution approving the annual accounts of a
Law 24-D/2022 of 30 December approves the State Budget for 2023, with specific amendments to the Personal Income Tax Code (Código do IRS) and Corporate
