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Member Articles


Proceedings Related to Payments on Account Restrictions

Dispatch no. 205/2021-XXII was published, which states that the application of the exemption of payments on account should be ensured in accordance with the settlement system in force. The regime provided in Article 9-C ...

Deadline for Submission of Applications of the 2020 Fiscal Year

The Offices of the Minister of State, Economy and Digital Transition, the Minister of Science, Technology and Higher Education and the Assistant Secretary of State and Tax Affairs have published an Order determining that ...

Readjustment of the 2021 Tax Calendar

Order No. 191/2021-XXII of 15 June, readjusts the tax calendar for 2021, determining the following: The obligations to file the periodic corporate income tax return (Form 22) for the 2020 tax period and the respective ...

Installment Plans for Tax Debts

The Order 174/2021-XXII of 31 May, determines that the resumption of payment of instalment plans for tax debts in tax foreclosure approved before 1 January 2021, may occur until the end of June 2021, without any increase ...

Regulation (EU) 2021/943 of the European Central Bank

European Central Bank Regulation (EU) 2021/943 amending Regulation (EU) 2015/534 on the reporting of financial information for supervisory purposes has been published. The amendments include certain changes in the namin ...

New Limits on the Drafting of Standard Contractual Terms

Law No. 32/2021 of 27/05 Law No. 32/2021 of 27 May was published, establishing limitations on the wording of standard contractual terms and providing for the creation of a system for the control and prevention of unfair ...

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