Go back to News
NEWS
Nuno de Oliveira Garcia on the fantastic story of the TOS, two State Budgets and court decisions | Jornal de Negócios
Jornal de Negócios reports on the opinion statements by Nuno de Oliveira Garcia, partner in charge of the tax area of Gómez-Acebo & Pombo in Portugal, in which he stresses that: “It all started with the need to create from scratch an infrastructure for the distribution of natural gas in Portugal. We are talking about various types of piping, technical boxes, tanks, among other equipment, all, or almost all, installed underground. In order to avoid public costs with such a task – costs that Portuguese municipalities could hardly afford – it fell to the distribution companies to pay for it”.
Download the PDF and see the full article.
Download the PDF and see the full article.
Lawyer mentioned
Nuno de Oliveira Garcia – Partner
Press contact
Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
PUBLICATION
3 days ago
Does Article 34 of the Spanish Land Registration Act (re bona fide purchasers) cure a mortgage loan in breach of the prohibition on financial assistance?
In Judgment no. 1469/2026 of 22 September, the Supreme Court states, unequivocally, that Article 34 LH (re bona fide purchasers) cures the mortgage loan in breach of the prohibition on assistance. However, the correct answer is the opposite, even though the prohibited assistance is not an ‘event recorded in the Land Registry’.
PUBLICATION
5 days ago
Automotive and Sustainable Mobility No. 32
Summary of legislative and jurisprudential developments relating to the automotive sector.
PUBLICATION
28 Oct, 2026
Public access to personal details of minority shareholders in a company limited by shares (CJEU, First Chamber, 3 September 2026; Case C-798/24 [Jautiva])
The Court of Justice of the European Union, in a reference for a preliminary ruling, has examined whether EU law precludes national legislation requiring public disclosure of personal data of shareholders (including minority shareholders) of a public limited company when access to such data is not subject to any requirement, such as proof of a legitimate interest.
PUBLICATION
16 Oct, 2026
Consequences of the contractual link between individual bank loans taken out by commonhold unit-holders and restoration work agreed between the commonhold association and a third party
Supreme Court Judgment no. 919/2016 of 16 June is groundbreaking in two respects: first, in holding that unit-holders are parties to a contract between the commonhold association and a third party; and second, in holding that this contract is linked to the loan agreements concluded by a bank with said unit-holders.
PUBLICATION
14 Oct, 2026
The business judgment rule in a cooperative’s purchase of a financial product that ultimately fails
The first ruling to actually apply the business judgment rule in the determination of a claim in relation to liability.
Competition Blog
09 Oct, 2026
Private Antitrust Litigation – Lexology Guide
Desafiar e executar sentenças arbitrais em Portugal – Guia GAR Know-How
PUBLICATION
09 Oct, 2026
CJEU requires actual neutralisation of tax discrimination against non-resident collective investment schemes or, where there is tax transparency, against their unitholders
The Court of Justice of the European Union has ruled in response to the Supreme Court that imposing a heavier tax burden on U.S. regulated investment companies than on resident collective investment schemes constitutes a restriction on the free movement of capital. Although such a restriction may be neutralised by the applicable double taxation treaty, that neutralisation must not be a merely theoretical possibility but must actually and fully be implemented, including with respect to the unitholders.
PUBLICATION
08 Oct, 2026
Ministerial Order TED/966/2026 of 15 September: creation of Spain’s capacity market
The creation of the capacity market will ensure availability of power in the mainland electricity system by paying providers that undertake to make capacity available during periods of stress, thereby ensuring the security of electricity supply.
PUBLICATION
23 Sep, 2026
Paradoxes of non-binding and entire agreement clauses being meta-clauses
Inasmuch as functioning as meta-clauses, non-binding and entire agreement clauses are paradoxical in a number of ways.