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Termination of the Urban Lease Agreement: A Comprehensive Analysis of Grounds and Procedures

1. Termination Termination constitutes one of the most complex forms of extinguishing an urban lease agreement. Unlike other mechanisms of contractual cessation, termination is characterised by the fact that one of the contracting parties ends the contract by invoking the other party’s breach. This distinction is fundamental to understanding the legal concept, as it clearly […]

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Inheritance tax

Transfer of an Inheritance Share: Is It Subject to Personal Income Tax (IRS)?

The transfer of assets by individuals may trigger liability to personal income tax (IRS), particularly in the case of real estate. In such cases, taxation falls under Category G of the IRS (capital gains), pursuant to Article 10(1)(a) of the Portuguese Personal Income Tax Code. But what happens when what is transferred is not the

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Ship Mortgages

Ship Mortgages under Portuguese Law – Law No. 56/2020

A ship mortgage is a legal instrument that allows a vessel to be used as security for a debt, much like a mortgage on real estate. On 27 August 2020, Law No. 56/2020 introduced significant changes to the rules governing ship mortgages registered under the Madeira International Shipping Register (MAR), by amending Decree-Law No. 96/89

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