Samuel Fernandes de Almeida authors the article “Do we still have Rule of Law?", published in a special edition of FRONTLINE magazine on the Portuguese State.
In his piece about Article 303 of the 2019 State Budget Law, the tax area partner discusses the Exceptional Tax Regularization Regimes (RERT) of 2012, which permitted the regularization of assets undeclared in Portugal, and the respective income pertaining to the taxation periods ended on 31 December 2010.
Read the article here.
