COMMERCIAL AND CORPORATE LAW DEPARTMENT
Spain - Procedure and opportunities related to the international transfer of the Registered Office, (from Spain to Portugal)
Procedure and possible benefits of the international transfer of the registered office. In particular, possible tax advantages derived from the international transfer of the registered office from Spain to Portugal.
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TAX LAW DEPARTMENT
Portugal - Discovered that your address is wrong before the Portuguese Tax Authority? Learnhow to correct it retroactively.
Correction of the tax residence with retroactive effects.
Portugal - Flexibilization of some tax obligations and the e-invoice system.
Order no. 8/2022-XXIII, of December 13 from the Secretary of State for Tax Affairs, has simplified and relaxed some tax obligations.
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INSURANCE LAW DEPARTMENT
Portugal - The competence of administrative and fiscal courts in judicial cases arising from the execution of Vale Cirurgia
In the event that a voucher for surgery has been issued and, following this, the user has performed the medical intervention in a private hospital unit, it is the competence of the administrative and fiscal courts to settle any disputes arising from that medical act.
Portugal - User rights in the National Health Service - the surgery voucher (Vale Cirurgia)
Under certain conditions a surgical voucher (Vale Cirurgia) may be issued that allows a patient, who is on a waiting list for the performance of a medical act, to book that intervention in a hospital unit, public or private, of his choice.
Spain - The right to be forgotten and discrimination in contracting insurance.
The European Union has urged Member States to regulate in their national legislation a right to be forgotten, guaranteeing consumers non-discrimination when taking out insurance on the grounds of previous illness, when a certain period of time has elapsed since the successful completion of treatment without recurrence. This regulation should be transposed by 2025.
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LABOR LAW DEPARTMENT
Portugal - Relevant labour changes - increase of the minimum monthly salary, of the meal allowance and of the Social Support Indexation.
The increase in the value of the minimum monthly guaranteed retribution for 2023, the value of the meal allowance, and the Social Support Indexation, are the recent legal changes subject of analysis by the Labour Law Department of Belzuz Abogados, S.L.P. - Sucursal em Portugal in this newsletter.
Portugal - The right to rest - main aspects to be taken into consideration
As the decrease in the number of weekly working days is being discussed, and when many employees, due to stress and a high number of working hours (often on their own initiative), have been showing symptoms of burnout, it is relevant to address information on the working time limits and the right to rest, whose observance is important for both parties in the employment relationship.
Spain - The nullity of company reprisals: the guarantee of indemnity in case law.
The fundamental right to effective judicial protection enshrined in article 24 of the Spanish Constitution has an aspect in the field of employment known as the "guarantee of indemnity" which prevents the exercise of legal action or preparatory acts for labour claims by a worker from leading to consequences or company reprisals which are considered null and void by the case law of the Supreme and Constitutional Courts.
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DÉPARTEMENT DU DROIT COMMERCIAL ET DES SOCIETÉS
Espagne - Procédure et opportunités liées au transfert international du Siège Social, (de l’Espagne au Portugal)
Procédure et avantages éventuels du transfert international du siège social. En particulier, les éventuels avantages fiscaux découlant du transfert international du siège social de l'Espagne au Portugal.
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DÉPARTEMENT DU DROIT DU TRAVAIL
Portugal - Le droit au repos - principaux aspects à prendre en considération
À l'heure où l'on parle de la diminution du nombre de jours de travail hebdomadaire et où de nombreux travailleurs, en raison du stress et d'un nombre élevé d'heures de travail (souvent de leur propre initiative), présentent des symptômes d'épuisement professionnel, le département de droit du travail de Belzuz Abogados, S.L.P. a jugé pertinent d'aborder la question des limites maximales de la durée du travail et du droit au repos, dont le respect est important pour les deux parties à la relation de travail.
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