| Acronym |
Description |
| CC |
Civil Code |
| CCA |
Municipal Tax Code |
| CCJ |
Legal costs code |
| CIRC |
Code for Tax on Income from Business |
| CIRS |
Code for Tax Return Income of Individuals |
| CIS |
Stamp Duty Code |
| CIVA |
Value Added Tax Code |
| CIMI |
Property Tax Rates Code |
| CIMT |
Code for Council Rates on Onerous Building Transmission |
| CPA |
Administrative Procedure Code |
| CPPT |
The Taxation Procedure and Process Code |
| CRP |
Constitution of the Portuguese Republic |
| CSC |
Commercial Companies Code |
| DGCI |
Tax Administration |
| DL |
Decree-Law |
| DR |
Official journal |
| EBF |
Tax Benefit Statute |
| EFC |
Cooperative Tax Statute |
| ETAF |
Administrative and Fiscal Court Statute |
| IPSS |
Private Institutions of Social Solidarity |
| IMS |
Real Estate Transmission Tax |
| IRC |
Tax on Income from Business |
| IRS |
Tax Return Income of Individuals |
| ISSD |
Inheritance and Gift Tax |
| VAT |
Value Added Tax |
| L |
Law |
| LGT |
General Tax Law |
| OE |
Government Budget |
| RCPIT |
Complementary Regime for Tax Inspection Procedure |
| RGIT |
General Regime of Tax Infractions |
| RITI |
VAT Regime for Intra-community Transactions; |
| SGPS |
Holding Company |