Samuel Fernandes de Almeida (associé) et Rita Pereira de Abreu (collaboratrice) signent un article pour l'International Tax Review intitulé « Analyse de l'interaction entre le régime fiscal portugais et l'application de l'imposition de sortie des plus-values », dans lequel ils développent cet aspect, ainsi que la question de la double imposition et de l'interaction.

“In some states, exit taxes are levied on accrued and (non-realised) capital gains upon the transfer of residency to another country. In the EU, EC law prevents immediate taxation on unrealised gains, requiring pursuant to settled case law of the ECJ that taxation is deferred to the moment of the sale, whilst preserving its taxing rights through different mechanisms.”

Lisez l'article ici.