Rita Pereira de Abreu

The special tax regime applicable to Loan Funds was finally enacted this Summer, paving the way to a new form of lending to Portuguese borrowers.

On 17 June 2021, the European Court of Justice issued a ruling on joined Cases C-58/20 and C-59/20 (the “DBKAG & K decision”), stating that both the right to use software and specific administrative services may fall within the exemption provided for in that provision.