Top Ranked Law Firms: Portugal

Withholding Tax on Dividends Paid to Non-Resident Collective Investment Undertakings

PORTUGAL IN BREACH OF THE FREE MOVEMENT OF CAPITAL PROVIDED FOR IN THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION The European Court of Justice (ECJ) ruled, in the case AllianzGI-Fonds AEVN (C-545/19), following a request for preliminary ruling from the Tax Arbitration Court in Portugal, that article 22 of the Tax Benefits Statute […]

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