Sumários

Presentations

20 Novembro 2025, 09:00 José Maria Pires

Presentations from the Working Groups


VAT deductions and procedures

13 Novembro 2025, 09:00 José Maria Pires

VAT deductions. Nature and relevance

Partial deductions. Prarata and adjustments.
Procedures and management 


Taxable event and chargeability

6 Novembro 2025, 09:00 José Maria Pires

The occurrence of the taxable event. Temporary incidence

The chargeability
Exemptions and deductions


Location of the taxable event. Chargeable Event and Chargeability (temporal incidence)

30 Outubro 2025, 09:00 José Maria Pires

Location of the taxable event (conclusion).

Chargeable Event and Chargeability (temporal incidence)


Localization of provision of services

23 Outubro 2025, 09:00 José Maria Pires

Localization of provision of services;

Resolution of the Ppractical case 3