Taxation of Charities in Portugal (Portuguese National Report for the EATLP Congress in Rotterdam)

EATLP Series, 2015

44 Pages Posted: 6 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Date Written: July 1, 2015

Abstract

This book chapter provides a comprehensive overview of the tax framework applicable to non-for-profit charities in Portugal. It was drafted as the Portuguese national report for the EATLP congress, that took place in Rotterdam.

Keywords: Taxation, Tax Law, European Taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Taxation of Charities in Portugal (Portuguese National Report for the EATLP Congress in Rotterdam) (July 1, 2015). EATLP Series, 2015, Available at SSRN: https://ssrn.com/abstract=3641659

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Law School - Catholic University of Portugal (UCP) ( email )

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HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-nogueira

University of Cape Town (UCT) ( email )

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