Fabrícia Henriques Almeida and Henriques Calvão Martins sign the article entitled "O reverse charge à luz do código do imposto sobre o valor acrescentado", published in the March 2020 issue of the magazine Economia e Mercado.
The article "O reverse charge à luz do código do imposto sobre o valor acrescentado" (The reverse charge in the light of the value-added tax code) deals with the value-added tax (VAT) regime and its settlement.
To read the article, access the annex.