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CJEU rules Portuguese stamp tax on market placement fees contradicts directive

Recent decisions on market placement fees for investment fund units and debentures open the door for taxpayers to seek the recovery of stamp tax, say Susana Estêvão Gonçalves and Nicolle Barbetti of Cuatrecasas ....

European Union , Administrative Arbitration Centre , Council Directive , Capital Raising Directive , General Stamp Tax Table , Capital Raising ,

Due diligence in value chains: What to expect in the future?

João Tiago Silveira and João Bernardo Silva of Morais Leitão explore the differences between the EU Parliament’s Draft and the Commission’s Draft on corporate sustainable due diligence to identify what to expect from the outcome of the EU’s legislative procedure ....

France General , United Kingdom , Tiago Silveira , Bernardo Silva , Morais Leit , Zorgplicht Kinderarbeid , Administrative Arbitration Centre , European Commission Draft , United Nations Human Rights Council , Eu Parliament Draft , European Parliament , European Commission , Commission Draft , University Of Lisbon School Law , Guidelines For Multinational Enterprises , International Association Of Legislation , Eu Parliament Drafts , Euromoney Institutional Investor , School Of Law , United Nations Guiding Principles , Human Rights , Principles Concerning Multinational Enterprises , Social Policy , Multinational Enterprises , Wet Zorgplicht Kinderarbeid , Modern Slavery Act ,