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CJEU to decide if Portuguese stamp duty on debenture guarantees violates directive

André Areias and Liliana Piedade of Cuatrecasas report on a preliminary ruling request by the Portuguese Arbitral Court and consider the decision’s expected impact on taxpayers

Portugal , Luxembourg , France , French , Portuguese , Council-directive , Portuguese-arbitral-court , European-union , Capital-duties-directive , Stamp-duty-general-table , Capital-duties

Portugal: One step closer to nil taxation on corporate funding?

Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida say ECJ case law on the taxation of security in capital-raising operations could catalyse Portugal’s financial market and company financing

Portugal , Portuguese , Portuguese-arbitration-court , Council-directive , European-court , Capital-duties-directive , Capital-duties , Stamp-duty-code ,

Tax Abolition (but of a tax not actively collected) | Cadwalader, Wickersham & Taft LLP

On 14 September 2023, HM Revenue & Customs (“HMRC”) published a policy paper, along with explanatory notes and draft legislation, announcing the removal of the 1.5% charge to stamp duty...

United-kingdom , Wickersham-taft , European-union-withdrawal , Vidacos-nominees-ltd , York-mellon-corporation , European-union-capital-duties-directive-council , Finance-bill , New-york-mellon-corporation , European-union-capital-duties-directive , Council-directive , United-kingdom-government