VdA is organising the conference titled “General Anti-Abuse Clause - Recent Developments,” taking place on 24 June, from 09h00 to 11h15, at the VdA Auditorium in Lisbon.
This conference, organised in partnership with the Portuguese Association of Tax Consultants, aims to foster an in-depth debate on the official application figures of the General Anti-Abuse Clause (GAAC) by the Tax Authority, as well as an analysis of its use in specific cases adjudicated by tax and arbitration courts. The objective is to conduct a critical reflection on these decisions in light of the underlying purposes of the provision.
The welcome session will be led by Tiago Marreiros Moreira, alongside Francisco de Sousa da Câmara (President of APCF / Partner in the Tax department at MLGTS), followed by a contribution from Filipe Abreu (Judge at the Administrative and Tax Court of Loulé), who will address the “Perspective on the Practical Application of the GAAC.” Finally, João Riscado Rapoula will lead the panel titled: “Between Theory and Practice: Reflections on the Courts’ Approach to the GAAC.”
These and other issues will be discussed, bringing together perspectives from representatives of the Portuguese business community, jurists, academics, inspectors, and tax law experts.
