Joaquim Pedro Lampreia and Miguel Gonzalez Amado are the authors of the article "Financing of Portuguese holding companies and stamp tax: finally, caselaw standardisation", published in the International Tax Review.
The article addresses the decision of the Portuguese Supreme Administrative Court on the exemption from stamp duty on credit operations for holding companies, in line with the interpretation of the Court of Justice of the European Union.
VdA's lawyers analyse the legal and financial implications of this decision, arguing that this clarification is essential for the competitiveness of the Portuguese financial market.
- This article is available here.