Num artigo relativo à sobretaxa do sector bancário português sobre as sucursais de instituições de crédito estrangeiras, Maria do Carmo Leitmann analisa as preocupações quanto à sua inconstitucionalidade e incompatibilidade com os princípios da UE.
No presente artigo intitulado “Portuguese Banking Sector Surcharge – the end of an era?”, publicado recentemente pelo ITR, a associada do departamento de fiscal da Morais Leitão, Maria do Carmo Leitmann afirma «[…] the Advocate General (AG) of the Court of Justice of the European Union (CJEU) has confirmed what many Portuguese branches of foreign credit institutions have been arguing and discussing before the Portuguese Courts: the ASSB is against the EU principle of freedom of establishment.
Since its implementation, the ASSB has been a hot topic for foreign credit institutions’ branches, who have made their way to Portuguese courts to discuss its illegality (similarly to what they still do regarding the bank levy). One of the grounds raised by the many complaints is that the ASSB violates the freedom of establishment by discriminating against Portuguese branches of non-resident credit institutions.
One of these complaints derived from a Portuguese branch of a French-based credit institution who pleaded that the ASSB is against EU law and, therefore, brought the case to a Portuguese arbitration court. Given the nature of the arguments, the court requested a preliminary ruling from the CJEU. Even though it is not binding, the AG Priit Pikamäe issued his conclusions on July 13 2023 which may provide a sense of a victory for the Portuguese branches of EU credit institutions. […]».
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