Joaquim Pedro Lampreia (Partner) is quoted in an article in the newspaper Negócios on doubts of constitutionality, differences with the European regulation and, in the case of the distribution tax, the absence of any provision in this regulation. The new "windfall tax" has the courts as its certain destination.

The lawyer argues that "as regards the issue of retroactivity, the Constitutional Court (TC) has understood that it exists when the new law appears after the taxable event has already taken place. Well, this is not the case, but the TC also considers that if the new law violates the legitimate expectations of taxpayers, it is unconstitutional for violation of the principle of confidence and security".

Read the article here