Informative Note

General Anti-Avoidance Clause: The First Judicial Decision

09/06/2011

The first decision by a superior court, made unanimously, on the application of what is known in Portuguese as a cláusula geral anti-abuso or general anti-avoidance clause, was handed down recently. This is judgment number 4255/10, of 15 February 2011 by the Central Administrative Court – South (TCAS).

Practice Areas:
Tax

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