Samuel Fernandes de Almeida (Partner) is mentioned in an article in the Jornal Económico newspaper on the required inclusion of capital gains, a measure provided for in the State Budget Proposal for 2022.

 The lawyer states "If this solution prevails, we are facing a clear discrimination of non-resident investment funds in relation to national funds, as an investo,r has a clear tax incentive (discriminatory) to opt for the latter, hindering the functioning of the market and the movement of capital, which is prohibited by the EU Treaties".

 Read the article here.