Ricardo Seabra Moura taught, on 14 April, the module on “gratuitous transfers under Stamp Duty”, as part of the 23rd Postgraduate Course in Tax Law, organised by the Institute of Economic, Financial and Tax Law (IDEFF) of the Faculty of Law of the University of Lisbon.
The lawyer from the Tax department at Morais Leitão and the lecturer responsible for the module analysed the main specificities associated with gratuitous transfers, including topics such as scope of application, territorial scope, exclusions from taxation and applicable exemptions, as well as the determination of the taxable value.
The session also included the presentation of practical case studies involving different types of assets and structures across various jurisdictions.
