Ricardo da Palma Borges analyses Stamp Tax on "luxury immovable property" at Económico TV 30-04-2014

Ricardo da Palma Borges was invited by the “Right to Speak”, a partnership between Portuguese Económico TV channel and lawyer magazine Advocatus, to comment on the controversy surrounding the assessment of the Stamp Tax on the commonly designated "luxury immovable property", namely regarding building plots and building organized under vertical or full property. To watch the video of this program click here. (Language: Portuguese)

Ricardo da Palma Borges questions the legality of the assessment of the tax on "luxury immovable property" regarding building plots 21-04-2014

In a statement to the Portuguese newspaper Jornal de Negócios, Ricardo da Palma Borges argued that the assessment of the tax on "luxury immovable property" regarding building plots, until 2013, is doomed to fail, since the case-law and the legislator are against the interpretation sustained by the Tax Authorities. (Language: Portuguese)

RPBA challenged the constitutionality of the "new" municipal surcharge in the Constitutional Court  15-04-2013 

In a statement to Portuguese newspaper Jornal de Negócios regarding the Constitucional Court decision that confirmed the constitutionality of the “new” municipal surcharge Ricardo da Palma Borges pointed to the dangerous precedent this decision represents given that, under its black letter, it allows the legislator to abolish the loss carry forward for companies. (Language: Portuguese)

Jornal de Negócios publishes an interview with Ricardo da Palma Borges on the crisis and the taxation of the real estate 5-12-2012

In the interview on the "Crisis and the taxation of the real estate", Ricardo da Palma Borges analyses the new tax on "luxury immovable property", the influence of the taxation of capital gains on the insolvency of companies in financial trouble and advantages of the implementation of a Personal Income Tax simplified regime for rents similar to the one which exists for self-employed workers or, alternatively, the broadening of the range of tax deductions. (Language: Portuguese)

Bruno Botelho Antunes, in a statement to Jornal de Negócios defends the illegality of the State charging interest for late payment  04-03-2011

In a statement to Portuguese newspaper Jornal de Negócios in regard of a court decision confirming the illegality of the State charging of interest for late payment in the period between 29 April and 31 December 2010, Bruno Botelho Antunes declared that, in the absence of a timely publication of the applicable rate by the Public Credit and Treasuty Management Institute, the Portuguese Tax Authorities may not claim such interest from the taxpayers. (Language: Portuguese)

Expresso publishes an article by Ricardo da Palma Borges on the thirteenth and last scheme that the Portuguese Tax Administration considered abusive 30-12-2010

In an article entitled “Donations: what is their purpose?”, Ricardo da Palma Borges analises the thirteenth and last scheme that the Portuguese Tax Administration [Direcção-Geral das Contribuições e Impostos (DGCI)] considered abusive: the donation of real estate by the shareholders — physical persons — to a private limited company that was already using it. (Language: Portuguese)