'Fiscalidade' magazine has published an article by Ricardo Seabra Moura and Francisco Matos on the taxation of pay outs made by life insurance policies to individuals resident in Portugal. ‘The strange case of the Taxation of Life Insurance’ aims to highlight a discriminatory situation, created by the mechanisms of the internal legislation on taxation, seen when such policy pay outs are made by insurance companies domiciled in other EU Member States (and when compared with the pay outs made by insurance companies domiciled in Portugal).

The EU Competition Area also contributed to this article.