Recent judgments of the Court of Justice of the European Union (CJEU) are reshaping the recovery of Portuguese Withholding Tax (WHT) on dividends paid to foreign investors.
In a recent article for International Tax Review (ITR), Joana Lobato Heitor and Bárbara Miragaia examine these key developments, including:
- • The impact of recent CJEU case law on WHT recovery claims;
- • The refund mechanisms available under Portuguese law; and
- • The practical implications for companies, investment funds, and EU/EEA pension funds.
As the legal framework continues to evolve, affected taxpayers should consider reviewing their historical Portuguese WHT positions.
