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Meet The Law | Tax

Judgment of the Constitutional Court no. º 617/2012 of 19.12.2012 - Unconstitutional the retroactive increase of tax rates autonomous IRC

11/02/2013

The fundamentals of the recent Judgment in subject will allow taxpayers to challenge the separate taxation of costs incurred for representation expenses and vehicles between 01.01.2008 and 05.12.2008 in which it has been applied to higher rate of 10% (previously 5%).

Please check the PDF for more detailed information (Portuguese version only).

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Meet The Law | Tax
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Authors

Picture of Nuno Pena
Nuno Pena
Partner
Lisbon
Picture of Patrick Dewerbe
Patrick Dewerbe
Partner
Lisbon
 Nuno Santos
Nuno Figueirôa Santos
Partner
Lisbon