{"id":410591,"date":"2026-09-21T16:07:12","date_gmt":"2026-09-21T14:07:12","guid":{"rendered":"https:\/\/ga-p.com\/prensa\/nuno-oliveira-garcia-analisa-nova-contribuicao-sobre-lucros-extraordinarios-das-petroliferas-expresso\/"},"modified":"2026-09-21T16:34:58","modified_gmt":"2026-09-21T14:34:58","slug":"nuno-oliveira-garcia-analisa-nova-contribuicao-sobre-lucros-extraordinarios-das-petroliferas-expresso","status":"publish","type":"noticia","link":"https:\/\/ga-p.com\/en\/news\/nuno-oliveira-garcia-analisa-nova-contribuicao-sobre-lucros-extraordinarios-das-petroliferas-expresso\/","title":{"rendered":"Nuno Oliveira Garcia analyses new windfall tax on the oil sector | Expresso"},"content":{"rendered":"
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Nuno Oliveira Garcia comments on the Government\u2019s proposal to introduce a temporary solidarity contribution on the oil sector, which would impose a 33% levy on the extraordinary profits of companies engaged in crude oil extraction and refining activities.<\/h4>\n\n\n\n

Nuno Oliveira Garcia, partner of Tax at G\u00f3mez-Acebo & Pombo, considers that the very nature of so-called windfall taxes<\/em> is legally questionable, highlighting that this type of taxation raises constitutional concerns as it targets only a limited group of companies, contrary to the principle of general taxation.<\/p>\n\n\n\n

The partner also draws attention to potential issues of retroactivity, given that the proposal provides for the taxation of profits earned in 2026, including gains generated before the legislation is approved, which could open the door to legal challenges.<\/p>\n\n\n\n

The lawyer notes that the practical application of the contribution gives rise to a number of interpretative uncertainties and anticipates that the measure may lead to further litigation, with affected companies now having to assess the legal, financial and reputational risks associated with any potential challenge to the levy.<\/p>\n\n\n\n

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Lawyer mentioned<\/div>\n
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\n <\/span>\n Nuno de Oliveira Garcia<\/a>\n – Partner<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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\n See previous \"icon\"\n <\/a>\n See next \"icon\"\n <\/a>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Nuno Oliveira Garcia analisa a proposta do Governo para criar uma contribui\u00e7\u00e3o tempor\u00e1ria de solidariedade sobre o setor petrol\u00edfero, que prev\u00ea uma taxa de 33% sobre os lucros extraordin\u00e1rios das empresas ligadas \u00e0 extra\u00e7\u00e3o e refina\u00e7\u00e3o de petr\u00f3leo.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[115],"class_list":["post-410591","noticia","type-noticia","status-publish","hentry","categoria-press-release-en"],"acf":[],"yoast_head":"\nNuno Oliveira Garcia analyses new windfall tax on the oil sector | Expresso - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"Nuno Oliveira Garcia destaca que a nova orienta\u00e7\u00e3o da Autoridade Tribut\u00e1ria para a avalia\u00e7\u00e3o de parques e\u00f3licos e centrais solares representa uma mudan\u00e7a relevante na interpreta\u00e7\u00e3o do conceito de \u201cpr\u00e9dio\u201d para efeitos de IMI, passando a considerar os centros eletroprodutores renov\u00e1veis como uma universalidade de bens com valor econ\u00f3mico pr\u00f3prio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/news\/nuno-oliveira-garcia-analisa-nova-contribuicao-sobre-lucros-extraordinarios-das-petroliferas-expresso\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuno Oliveira Garcia analyses new windfall tax on the oil sector | Expresso - 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