Tiago Marreiros Moreira (associé) et Filipe de Vasconcelos Fernandes (conseiller senior) ont écrit un article intitulé "L'évolution de la fiscalité verte au Portugal", publié par l'ITR - International Tax Review, dans lequel ils discutent des types de politiques existant dans ce domaine au Portugal et font quelques prédictions concernant les changements législatifs possibles.

“According to the European Commission, green taxes include taxes on energy, transport, pollution, and resources. This means that green taxes are a broader category than energy taxes, which are levied specifically on energy products and electricity used for transport, such as petrol and diesel, and for other purposes, such as fuel oils, natural gas, coal, and electricity used in heating. Therefore, green taxation must fit into a wider policy context that integrates a broad range of instruments, such as pricing instruments, subsidies, standards – including those related to environmental, social, and governance (ESG) objectives – and investment in public infrastructure.”

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