Hugo Leonardo contributes to issue 52 of Cadernos de Justiça Tributária with the article “The VAT Grouping Regime: From Conceptual Foundations to Practical Implications”.
In the article, the VdA lawyer analyses the VAT grouping regime, exploring its conceptual foundations and the main practical implications of its application. The article contributes to the discussion around a particularly relevant topic in the current tax landscape, examining the challenges associated with implementing this regime.