Spanish Abstract: Este capítulo de libro ofrece una revisión exhaustiva de la jurisprudencia del Tribunal de Justicia de la Unión Europea en lo que respecta a la compatibilidad de las normas fiscales nacionales con la libertad de establecimiento. También proporciona un examen de la...

This article provides an analysis of a Portuguese decision on the taxation of payments for software.The main questions addressed by the Court and assessed in this article are: Is the amount taxable? Who should be taxed? When and where should taxation take place? The case of the Portuguese...

Portuguese Abstract: Este artigo examina e discute o relacionamento entre dois princípios basilares de direito - o da proporcionalidade e o da Segurança jurídica - particulamente quando aplicados no âmbito do direito fiscal

Portuguese Abstract: O presente trabalho procura identificar um conjunto de direitos que garantam a proteção dos contribuintes, subjacentes ao intercâmbio de informações entre os Estados. Reconhecendo a existência de uma lacuna, apresentaremos reflexões em torno de uma proposta de esquema...

Portuguese Abstract: Este artigo analisa uma decisão do Tribunal Administrativo de Portugal, que põe fim a uma controvérsia jurisprudencial, em Portugal, sobre a forma de aplicação do argumento da neutralização do Tribunal de Justiça Europeu. Trata da questão da neutralização no...

This book chapter examines comprehensively a Portuguese decision concerning the need to notify the taxpayer before exchanging information with another Contracting State in the framework of tax treaty obligations.This specific case deals with very fundamental issues in terms of the procedural...

This article aims at identifying the most relevant shortcomings of any initiative of fighting against abuse of the right of establishment on the basis of a priori set substance indicators. It does so by reference to the Unshell Directive proposal against the broader background of the need to...

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of the...

The Court’s judgment in Société Générale reinforces the established case law that EU law neither prohibits juridical double taxation as such nor does it put an obligation on the residence Member State to prevent the disadvantages which could arise from the exercise of competence thus...

This chapter focuses on addressing the prospective compatibility of the proposed Pillar Two rules with EU primary law and, in particular, the fundamental freedoms. In this respect, the authors observed that, as the Pillar Two package is a composite one, a distinction would need to be made...