Vítor Loureiro e Silva and Duarte Canau are the authors of the article entitled "Does Portugal's waiver of VAT exemption regime conform to EU law?", published by the International Tax Review.

This article analyses the main characteristics of the VAT exemption waiver regime, in force in Portugal since 2007, and its compliance with European Union (EU) legislation and principles.

Through a detailed analysis of the legal and tax implications of the Portuguese regime, VdA's lawyers clarify that “it is time for Portugal to review its tax policy regarding this regime and ensure compliance with EU law and fundamental principles”.

• This article is available here.