Joaquim Pedro Lampreia was featured in Advocatus magazine, sharing his in-depth analysis of the State Budget for 2024.
When addressing the positive points of the Budget, Joaquim Lampreia highlights the slight reduction in autonomous taxation on vehicles, along with faster amortisation of goodwill acquired in company mergers.
However, he is quick to criticise the way in which good intentions are implemented in the State Budget. He highlights, for example, the tax incentive for workers' housing, which expires in three years, limiting its real impact on companies. He also criticises the creation of an attractive tax regime for start-ups, which, although positive, results in a small reduction in corporate income tax, adding to the complexity of this tax.
In short, Joaquim Pedro Lampreia criticises the "lack of importance given to measures to encourage companies" and calls for a more effective and simplified approach to promoting a tax environment favourable to business growth.
Read the article here.