cfc rules in portugal: still incompatible with eu law? – alcídio mateus ferreira (european taxation, volume 52 – number 9 – 2012, pags. 479 e segs)



Alcídio Mateus Ferreira*

CFC Rules in Portugal:
Still Incompatible with EU Law?

The author discusses Portugal’s CFC rules
following the first amendments subsequent to
the Cadbury Schweppes decision, introduced
by the Budget for 2012. The author notes that,
while an attempt was made to make the rules EU
law compliant, it appears an entirely new set of
problems has been introduced.


* Master of Laws – Tax Law, Catholic University of Oporto, Lawyer
at Mateus Ferreira Advogados.