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Opinion article by Nuno Filipe Henriques in Jornal de Negócios. Pillar Two changed the centre of gravity of business decisions — but many groups continue to decide as if nothing had happened.  For years, strategic decisions in Portugal and Europe were made with a relatively simple log...

The Constitutional Court Judgments nos. 1013/2025 and 1046/2025 have consolidated a decisive understanding: the Tax Authority may not charge Single Circulation Tax (Imposto Único de Circulação – “IUC”) to the former registered holder of a vehicle where that person is no longer the actual owner at...