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- Title
O TRESPASSE NO IMPOSTO DO SELO NO ORDENAMENTO ANGOLANO. O CASO ESPECIAL DA ISENÇÃO GERAL CONSTANTE DA LEI SOBRE A TRIBUTAÇÃO DAS ATIVIDADES PETROLÍFERAS.
- Authors
d'Oliveira Martins, Guilherme Waldemar
- Abstract
Article 11 of the LTPA introduces a special exemption in article 11, number 1, from any taxes or charges of a tax nature related to the realization or transfer of interests carried out by entities to whom the same law applies, namely, entities, national or foreign, that carry out petroleum operations in national territory (article 3, of the LPTA) - the fact that we are facing an exemption granted by a special law, the payment of VAT or Stamp Duty of any of the identified situations, despite the tax obligation having arisen.
- Subjects
STAMP duties; NATIONAL territory; PETROLEUM; TAXATION; PAYMENT; VALUE-added tax
- Publication
Lusíada. Economia & Empresa, 2022, Issue 32, p79
- ISSN
1645-6750
- Publication type
Article
- DOI
10.34628/xmg5-4h16