Conference "The Application of the General Anti-Abuse Rule by the Tax Authority and the Courts"

The Ordem dos Contabilistas Certificados (OCC – Portuguese Order of Certified Accountants), in collaboration with CIDEEFF and ISCAL, is pleased to announce the conference A aplicação da cláusula geral antiabuso pela AT e pelos tribunais (The Application of the General Anti-Abuse Rule by the Tax Authority and the Courts). It will take place on 19 October 2026, from 4.30 pm to 6.30 pm, in th.

The session will look at how the Portuguese Tax and Customs Authority (AT) and the courts apply the general anti-abuse rule. This mechanism allows acts or transactions carried out mainly to obtain abusive tax advantages to be disregarded for tax purposes. How it is interpreted and applied remains highly relevant, both in practice and in legal scholarship.

The panel brings together several leading Portuguese tax law experts: Professor Gustavo Lopes Courinha and Professor Guilherme W. d'Oliveira Martins, both professors at the Faculty of Law of the University of Lisbon and researchers at CIDEEFF, and Professor Tomás Cantista de Castro Tavares, a professor at the Porto School of the Faculty of Law of the Universidade Católica Portuguesa. Accounting is represented by Anabela Santos, a certified accountant and consultant to the OCC.

The session will be moderated by Professor Clotilde Celorico Palma, a professor at ISCAL and a researcher at CIDEEFF.

By bringing together academia and professional practice, the conference offers a forum for reflection on a central topic in tax law.

Attendance is free of charge, but you must register in advance.

Registration: https://www.occ.pt/pt-pt/formacao/aplicacao-da-clausula-geral-antiabuso-pela-e-pelos-tribunais