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

September 5, 2025Deleted Journal

The Concept of Beneficial Ownership in Portugal

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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.

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Analysis highlights beneficial ownership decisions' alignment with CJEU case law, suggesting treaty interpretation consistency.

Ritada Cunha (2025) studied this question.

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