- António Schwalbach, André Areias and Francisco Ludovino Reis look at "The indecision surrounding the Energy Sector Extraordinary Contribution ("ESEC")";
- André Areias writes on "Licensing to stabilize reduced VAT in urban rehabilitation";
- Tiago Martins de Oliveira and Catarina Leão analyze "The changes to the new tax incentive on capitalizing companies"; and
- Daniel S. de Bobos-Radu and Beatriz Vale Rêgo comment on the "VAT exemption in the administration or management of investment funds".