Energy & natural resources | Portugal
New Legal Regime of the National Electricity Sector: Self-Consumption | January 2022
Law 93/2021 establishing the general whistleblower protection framework (“RPDI”) and transposing Directive (EU) 2019/1937, of 23 October 2019, on the protection of persons who report breaches of Union law (“Directive”), was published December 20, 2021.
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Tax | Portugal
EU Directive proposal to prevent the misuse of shell entities for tax purposes | February
On December 22, 2021, the European Union (“EU”) Commission released the proposal for a Directive to prevent the misuse of shell entities for tax purposes and amending the Directive on Administrative Cooperation in the field of taxation (“DAC”).
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Corporate services | Portugal
The Basics of Decree-Law 109-D/2021 | February
Decree-Law 109-D/2021, of 9 December 2021 (DL 109-D/2021) partially transposes EU Directive 2019/1151 of the European Parliament and of the Council, of 20 June 2019 (“Directive 2019/1151") to the domestic legal order, whose purpose is to enable the use of digital tools and processes across a broad range companies law areas to set up companies and register branches more easily, rapidly and time- and cost-effectively.
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Social economy & human rights | Portugal
European Corporate Sustainability Due Diligence Directive Proposal | February
In April 2020, the EU Justice Commissioner announced that the European Union was committed to legislate on mandatory human rights and environmental due diligence. In March 2021, the European Parliament approved a legislative proposal for the Commission to legislate on that matter and on 23 February 2022, the European Commission has adopted a proposal for a Directive on corporate sustainability due diligence.
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Labour | Angola
Legal Regime of Telework | February
Presidential Decree NO. 52/22, dated 17th February 2022, creates the legal regime of telework, entering into force on 20th March 2022.
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