Uma Perspetiva 360.^º da Transmissão de Unidade Económica no Direito Fiscal (ou o Quid Pro Quo da Fiscalidade)

BOOKS AND ACADEMIC ARTICLES 2025 in Estudos Jurídicos – 25 Anos SÉRVULO

Teresa Pala Schwalbach and Lénia Carolina Sousa, respectively partner and senior associate in SÉRVULO’s Tax department, are the authors of the article “Uma Perspetiva 360.º da Transmissão de Unidade Económica no Direito Fiscal (ou o Quid Pro Quo da Fiscalidade)”, published in the volume Estudos Jurídicos – 25 Anos SÉRVULO.

The article characterises Portuguese taxation as a fragmented system, subject to frequent amendments (and interpretations), in which the concept of the “transfer of an economic unit” clearly illustrates such complexity. This concept appears under different designations depending on the tax concerned and may also encompass corporate transactions such as mergers, demergers or contributions of assets. The article proposes a comprehensive analysis of these legal constructs, highlighting their similarities and differences, and drawing attention to the risks and opportunities that this multiplicity of concepts may generate in economic transactions.

This article is part of the work Estudos Jurídicos – 25 Anos SÉRVULO, contributing to the collection of analyses that celebrate the evolution, diversity, and legal thought that have marked this quarter century of SÉRVULO.