Tiago Marreiros Moreira, Partner, and Rita Pereira de Abreu, Senior Associate, discuss the impact of a recent Court of Justice of the European Union (CJEU) ruling that makes it easier for non-resident pension funds to recover Portuguese withholding tax.

In the article 'New opportunity for non-resident pension funds to recover WHT suffered in Portugal', published by WTS Global, VdA lawyers explain how the CJEU considered the imposition of more burdensome evidentiary requirements on non-resident pension funds than those required of domestic funds to be incompatible with European Union law, as it violated the free movement of capital.

The decision is particularly relevant and may generate new opportunities for reimbursement, since the Portuguese tax authorities must accept alternative means of proof and not just a statement from the supervisory authority.

• Read the full article here.