Joaquim Pedro Lampreia and Carolina Telles Ferreira signed an article published in the International Tax Review, entitled "Portugal's late transposition of DAC7 and retroactive application of the law".

The article addresses Portugal's tardiness in transposing EU Directive DAC7, which has left online platform operators subject to penalties through no fault of their own.

According to the article's authors, this directive aims to combat fraud and tax evasion by obliging online platform operators to provide information on sellers who obtain income through activities they provide, to an authority included on the list published by the European Commission in the Official Journal of the EU.

  • Read the article here.