Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Portugal

The purpose of this report is to give an overview of the Portuguese direct tax provisions that are or may be considered to be in conflict with the non-discrimination principle contained in the EC Treaty. This contribution is part of the special issue of European Taxation devoted to the subject of direct tax provisions in the laws of the Member States of the European Union that may be possible infringements of the fundamental freedoms in EC law.