Annotated Tax Case Law
Diogo Feio, João Silva Rodrigues, Maria Dulce Soares, Maria Odete Oliveira, Ricardo Garção Soares, Rita Tavares de Pina
As part of its multi-annual research projects, the Center for Legal and Economic Research (CIJE) brings another edition of the Annotated Tax Jurisprudence of the Supreme Administrative Court.
The judgments and their comments of this 2002 edition focus on the subject of company taxation, especially with legal and economic relevance.
The subjects dealt with here are issues of great interest and timeliness, namely liability of directors and managers for tax debts, importation of goods and applicable customs treatment, taxation of financial institutions in the offshore areas, VAT of so-called "second-hand goods", methods of indirect tax base determination and tax deductible costs.