Tag results for 'VAT'

Leveraging collective bargaining in Brazil: opportunities for employers navigating tax reform and the evolving jurisprudence

Brazil’s legal and tax landscapes are converging to improve the strategic importance of collective bargaining for employers. This article examines how recent judicial affirmations of the ‘negotiated over legislated’ principle, combined with Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025, have transformed collective bargaining agreements into multifunctional instruments which enable workforce flexibility, secure employee benefits, and optimise tax positions under the new VAT framework.

Released on Apr 21, 2026

The reduced VAT rate on urban rehabilitation projects: a never-ending story?

In Portugal, conflicting case law on the application of the reduced VAT rate to urban regeneration works was recently harmonised by the Supreme Administrative Court. The matter is not yet settled, however, as an appeal to the Constitutional Court remains pending.

Released on Nov 5, 2025