Effective VAT management can be achieved through utilising the option to tax on commercial property and the reverse charge mechanism, say Conceição Gamito, Rita Simão Luís, and Nídia Rebelo of Vieira de Almeida & Associados
Conceição Gamito and Teresa Teixeira Mota of Vieira de Almeida assess the proposed ‘Netflix tax’ and analyse its shortcomings against the backdrop of European and constitutional principles.