Da compatibilidade do regime do artigo 51º-C, nº4, do código de IRC e do artigo 27º, nº2, alinea c), do EBF com o direito da união europeia

Abstract

The purpose of this dissertation is to analyse the compatibility of two domestic provisions with EU law regarding a specific type of capital gains obtained by non- -residents in Portugal. It is necessary to coordinate the domestic rules of Member States with EU tax provisions and with the case law of the CJEU in order to ensure the harmony required by membership of the European Union. Therefore, we aim to explain the regimes provided for in the IRC Code and the Tax Benefits Statute, their relationship with European Union law, and draw some conclusions from this.

Date of Award	9 Feb 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)