David Pólvora

Tax Alert • Law Of The Excise Duty (also known as Special Consumption Tax)

Law no. 16/21, of July 19th, was recently publicized, approving the Law of Excise Duty (hereinafter referred to as LIEC). LIEC revokes the former Code of the Excise Duty, which was regulated by Law no. 8/19, of April 2th, and by Law no. 18/19, of August 13th. As per the previous legal framework, IEC (Excise …

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