Filipe de Vasconcelos Fernandes (Senior Consultant) writes an opinion article for Capital Verde by ECO entitled "The Extraordinary Contribution on the Energy Sector - A Story in 6 Acts", in which he writes about the interpretative proposal, that will reached the Constitutional Court, stating that the CESE is the national heir of the "third generation" special contributions, which may rise new unconstitutionalities. The Consultant states that the CESE, created by the 2014 State Budget Law and still in force, is one of the most impressive "case-study" of the Portuguese tax system.

Read the article here.