Between Speed and Justice: When Efficiency Undermines Legality
On April 22nd, 2025, AIMA (Agency for Integration Migration and Asylum) announced through digital media that the rules for accepting applications for the granting and renewal of residence permits will become stricter.
Supreme Administrative Court Fixes Case Law on the Application of the Reduced VAT Rate in Urban Rehabilitation Works
On March 26, 2025, the Plenary Session of the Tax Litigation Division of the Supreme Administrative Court (STA) issued a ruling with decisive implications for the urban rehabilitation sector and for taxpayers who have applied the reduced 6% VAT rate to their construction contracts, under item 2.23 of List I of the VAT Code.
Recent developments in the requirements to access the Tax incentive scheme for scientific research and innovation (RIFICI)
The regime that was approved after the revocation of the NHR, known as RIFICI or NHR 2.0, determines that taxpayers who hold qualified jobs and are members of corporate bodies in entities that carry out activities deemed as relevant to the national economy, duly recognized by AICEP, E. P. E., or by IAPMEI, I. P., may …