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In this paper we analyse the problematic of succession in family businesses, and we specifically address the situation of women within that process. The problem is important because, in one hand. family business are among the most prevalent in the economy, and because, in the other hand laws, and rules define gender equality as a very important social rule. We first make a literature review on the topic using the SCOPUS database, and after we detail the results of study made in the Portuguese region of Madeira Island. We conclude that, rather surprisingly, women are discriminated in succession, and this reality has been described in theory and in same empirical studies, and is confirmed, sadly, in our study about Madeira Island. The implications of these results should be great - it is of no use having all the laws published if they are not enforced and women are still harmed and discriminated in such an important social matter. The limitation of this study is that the sample we use in the study is small, but we would underline that the findings of our study are very much aligned with previous ideas. It seems that the old fashioned sexism so well described by Beauvoir in the middle of last century (Beauvoir, 1949) is still a fact. With those results we wonder if that sexism, culturally ignited and learnt as it, can be eliminated. Finally the paper is original because we first make a literature review and then present a case study that illustrates this theory. [ABSTRACT FROM AUTHOR]

Purpose -- 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. [ABSTRACT FROM AUTHOR]