INTERNATIONAL NETWORK OF LAW AND CONSULTING FIRMS
For several years there has been a global trend to address the situation of the so-called "Digital Nomads", an expression used to refer to those people who, through the use of technology and telecommunication, work remotely with mobility that transcends borders.
Golden Visa, also known as Residence Permit for Investment Activity in Portugal, consists of a government programme which enables the award of a residence permit in Portugal for 5 years, for foreign citizens.
By Decree No. 362/022 (dated November 8, 2022), modifications were introduced to the regime established for mobile (or vehicular) sources.
Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.
The paper analyzes a judgment issued by the Supreme Court on the occasion of a judicial remedy, as a useful and suitable measure to interrupt the six-month period of Article 152 of the Code of Civil Procedure that regulates the abandonment of the procedure.
