0542/18.1BEPRT

Full text jsta000p31689 - 436.86K (PDF document, opens in a new tab)
Title of press release/summary -
Press release No/summary -
Full text of press release -
ECLI Number -
ELI Number -
Original language of the decision portugais
Date of the document 13/12/2023
Originating court Supremo Tribunal Administrativo (PT)
Subject matter
  • Taxation
EUROVOC topic
  • deduction at source
  • freedom to provide services
  • corporation tax
  • tax relief
  • interest
Provision of national law -
Provision of EU law cited -
Provision of international law -
Description

IRS | IMPUGNAÇÃO JUDICIAL | REGIME ESPECIAL DE TRIBUTAÇÃO | GRUPO DE EMPRESAS | VIOLAÇÃO DE DIREITO COMUNITÁRIO | LIBERDADE DE ESTABELECIMENTO | PRINCIPIO DA CAPACIDADE CONTRIBUTIVA | PRINCIPIO DA IGUALDADE