Contents

In September 2022 the EC published a proposal on adapting the rules on non-contractual civil liability to artificial intelligence, seeking to ensure that those injured by Artificial Intelligence (AI) systems are recognised with the same rights and level of protection as others who are victims of...

The Statute of Tax Benefits (EBF) provides for a reduction in the rate of IRC applicable to micro, small and medium-sized companies, or small and medium-sized capitalisation companies that carry out their activities in inland territories. In this note we explain the tax benefit, conditions of...

In the scope of the "Decent Work Agenda", several measures were approved aiming to improve working conditions and the conciliation between personal, family and professional life. Among others, were approved several amendments in the scope of parenthood. José Carlos Silva   Inês de Azeredo Silva

The amendments to the legal regime of teleworking operated by Law number 83/2021, of 6 December were not uncontroversial. These raised uncertainties especially with regard to the tax framework of the expenses incurred by the employee, since the referred diploma does not clarify the tax treatment...

The SME Ideas Powered for Business Fund is a grant program, designed by the EU and implemented by the European Union Intellectual Property Office (EUIPO), to help small and medium-sized enterprises (SMEs) protect their intellectual property rights.  Applications can be made at any time between ...

The Portuguese Government announced, on January 12, 2023, the approval by the Council of Ministers of a draft law that revises the legal regime for Portuguese sports companies. Its main objectives are: (i)     Rebalancing the rights in the relationship between the founding clubs and their res...

The State Budget for 2023, approved by Law 24-D/2022, of 30 December, made some changes to the Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis (CIMT). We highlight the following two: Alteration to the IMT exemption regime applied to the acquisition of buildings for re...

Decree-Law n.º 2/2023, of January 2 defines the conditions for the use of portable cameras by police officers, for the purpose of capturing and recording images and sound, in the course of police interventions, whenever there is direct interaction of police officers with third parties and when ...