A workshop on “Reporting Duties and Limits on Tax Planning” was hosted by Miranda on 6 March. This initiative is part of the Firm’s policy on promoting informational sessions aimed at clients, and potential clients, in key areas of economic activity. António Lima Guerreiro, from the Legal and Litigation Department of the Portuguese Tax Office, opened the event with a presentation on the “Analysis of obligations in Decree-Law 29/2008 and Order 14592/2008 – the Tax Authorities’ perspective”. These recently enacted statutes aim to combat tax evasion and other related abusive practices.

Miranda tax lawyers delivered their presentations during the second part of the event. Miranda Partner, Samuel Fernandes de Almeida, offered a “Critical analysis of special ‘anti-evasion’ provisions” while Of Counsel, Filipe Duarte Neves, focused his presentation on “A general VAT ‘anti-evasion’ clause?”.

According to Samuel Fernandes de Almeida “The enactment of Decree-Law 29/2008 introduced new obligations for taxpayers to make certain declarations to the tax authorities, while placing on the agenda the limits on tax planning by taxpayers.” The Miranda Partner further added, “The participants’ receptivity leaves no doubt that this is an initiative worth repeating as greater cooperation between the Tax Authorities and taxpayers is needed. ".

Filipe Duarte Neves also commented: “Abuse of the law with respect to VAT is an evergrowing concern. Given the current economic context, tax efficiency can only be attained through the implementation of better solutions for VAT. It is therefore imperative to identify and understand the existing limits on the rights that may be exercised.

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See the programme of the event (Portuguese version only).

See the photos of the event.

See Samuel Fernandes de Almeida's presentation (Portuguese version only).

See Filipe Duarte Neves's presentation (Portuguese version only).

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For further information, please contact:
Sofia Justino
+351 21 781 48 69
sofia.justino@mirandalawfirm.com