What type of study is this?

This is a Literature Review study (also classified as: Observational).

September 5, 2025

The Concept of Beneficial Ownership in Portugal

Key Points

The recent arbitration decisions in Portugal clarify the concept of beneficial ownership in legal contexts.
Two critical cases, 776/2022-T and 538/2022-T, shed light on beneficial ownership and align with CJEU precedents.
The article critically assesses whether the current arbitration outcomes comply with the Vienna Convention's treaty interpretation rules.
Legal implications suggest these arbitration decisions may influence future interpretations of beneficial ownership in EU contexts.

Abstract

In 2023, two arbitration tribunals issued the first decisions discussing the concept of beneficial ownership in Portugal (cases 776/2022-T and 538/2022-T). This article examines whether these decisions are aligned with CJEU case law – in particular the Danish cases – and with the rules governing treaty interpretation under the Vienna Convention.

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Cite This Study

Ritada Cunha (Sat,) studied this question.

synapsesocial.com/papers/68bb5f3e6d6d5674bcd0364a https://doi.org/https://doi.org/10.59403/ryr5vb

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