Stay informed with the latest updates on Portuguese and European law, immigration, tax planning, and comprehensive legal guidance for international clients and investors.
CAAD arbitration ruling resolving Portuguese tax dispute. Administrative tribunal decision guidance for taxpayers on tax conflict resolution and alternative dispute mechanisms.
CAAD rules on IUC liability for registered vehicle owners and documentation requirements for proving ownership transfer in long-term lease contracts in Portugal.
Reformed arbitral decision on €1M VAT assessment annulled for violating equality of parties when Tax Authority introduced criminal evidence without contraditório.
CAAD 7/2015-T: IUC reform on vehicle assessments of €188,274.36. Addresses arbitral decision reformation and vehicle ownership taxation in Portuguese tax law.
CAAD case on Tax Authority binding to arbitration for pharmaceutical contribution disputes. Administrative court annuls decision, orders reform on jurisdictional grounds.
CAAD 680/2014 addresses IUC subjective incidence: whether tax liability attaches to registered or effective owner. Important ruling on legal presumption rebuttal.
Portuguese Tax Arbitration Court rejects revision appeal based on CJEU preliminary ruling, clarifying that Article 267 TFEU rulings don't constitute appellate decisions under Article 696(f) CPC.
CAAD arbitral decision on IRC deductibility of financial charges by SGPS for unremunerated loans and supplementary contributions to subsidiaries under Article 23 CIRC.
CAAD rejects extraordinary revision of 2009 IRC/IVA award. Analysis of Article 696(f) CPC review grounds, Article 23 CIRC and 19(3) CIVA deductibility in Portuguese tax law.
Analysis of CAAD arbitral decision on IRC treatment of capital increases through incorporation of reserves, inspection classification, and lack of substantiation.
Reformed CAAD decision rules Portuguese withholding tax on dividends to non-resident CIUs violates Article 63 TFEU, requiring equal treatment with resident funds.
Key CAAD ruling: IUC taxpayer is actual vehicle possessor/user, not registered owner. Leasing contracts prove transfer. Article 3(1) constitutional.
