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The legal research methodology as a method for researching in business area: a case study applied to gymnasiums

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datacite.subject.fosCiências Sociais
datacite.subject.fosCiências Sociais::Economia e Gestão
datacite.subject.sdg16:Paz, Justiça e Instituições Eficazes
datacite.subject.sdg03:Saúde de Qualidade
dc.contributor.authorAldeia, Susana
dc.contributor.authorSilva, Natacha Jesus
dc.contributor.authorNanez, Sergio
dc.date.accessioned2026-03-26T12:20:25Z
dc.date.available2026-03-26T12:20:25Z
dc.date.issued2024
dc.description.abstractPurpose – The main objective of this paper is to understand how the analysis of laws and jurisprudence influences the decisions of gym managers in Portugal. Design/methodology/approach – For this purpose, the Portuguese tax law was investigated, particularly the Value Added Tax law and additional legal dispositions. It also researches the arbitral case law related to nutrition consulting in sports activity companies. Findings – The nutrition consultation is considered a medical act subject to the legal disposition of article 9º of the Value Added Tax Code, which means that when the medical service is provided by a professional, the beneficiary of the services can benefit from the VAT exemption. This disposition observes the European Union Directive 2006/112/EC of the European Council. Nevertheless, when a nutritionist provides these services through an entity that offers sports activities like gyms, some doubts are raised because it can be considered that nutritional monitoring has no therapeutic purpose. Customers could not benefit from the VAT exemption if some conditions were not observed. The arbitral tax court has been considering that it needs to keep some requirements for that exemption could be applied to the gym services. In several cases, fulfilling the conditions is complex and generates litigation between the Portuguese Tax Authority and gyms. In the personal sphere, there are two possibilities for the service's recognition i) if the service is recognized as a consultation, it could benefit as a medical expense in the personal income tax statement; ii) if it is not considered as a medical expense, each person can deduct 15% of the VAT in the same statement. Originality: This paper demonstrates the role that court rulings play in clarifying day-to-day issues for managers. It also shows that laws and court rulings are an essential source of data in management research. Research limitations/implications – This study only analyses the Portuguese case, it could be interesting to study other countries that do not apply the value-added tax law.por
dc.description.sponsorshipThis work was supported by the UIDB/05105/2020 Program Contract, funded by national funds through the FCT I.P.
dc.identifier.citationAldeia, Susana; Silva, Natacha Jesus, Nanez, Sergio (2024). The legal research methodology as a method for researching in business area: a case study applied to gymnasiums. In 23RD European Conference on Research Methodology for Business and Management studies, ECRM 2024. Porto, PORTUGAL. 23, p. 1-7. ISSN 2049-097. DOI: 10.34190/ecrm.23.1.25456
dc.identifier.doi10.34190/ecrm.23.1.2545
dc.identifier.issn2049-0976
dc.identifier.issn2049-0968
dc.identifier.urihttp://hdl.handle.net/10198/36312
dc.language.isoeng
dc.peerreviewedyes
dc.publisherAcademic Conferences and Publishing International Ltd
dc.relationREMIT - Research on Economics, Management and Information Technologies
dc.relation.ispartofEuropean Conference on Research Methodology for Business and Management Studies
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.titleThe legal research methodology as a method for researching in business area: a case study applied to gymnasiumspor
dc.typeconference object
dspace.entity.typePublication
oaire.awardNumberUIDB/05105/2020
oaire.awardTitleREMIT - Research on Economics, Management and Information Technologies
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F05105%2F2020/PT
oaire.citation.conferencePlacePorto, PORTUGAL
oaire.citation.endPage7
oaire.citation.issue1
oaire.citation.startPage1
oaire.citation.title23RD European Conference on Research Methodology for Business and Management studies, ECRM 2024
oaire.citation.volume23
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_b1a7d7d4d402bcce
person.familyNameSilva
person.givenNameNatacha Jesus
person.identifier1653799
person.identifier.ciencia-idA813-F058-F1BB
person.identifier.orcid0000-0002-6014-5602
person.identifier.scopus-author-id57210585810
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
relation.isAuthorOfPublicationb257896e-aacd-48cc-b2a2-7edc26cf5fd7
relation.isAuthorOfPublication.latestForDiscoveryb257896e-aacd-48cc-b2a2-7edc26cf5fd7
relation.isProjectOfPublication25ef95c4-c838-4773-bf9f-996605fb77fc
relation.isProjectOfPublication.latestForDiscovery25ef95c4-c838-4773-bf9f-996605fb77fc

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