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  1. News | Publications
  2. Real Estate Flash: Qualification and tax framework of the sale & leaseback agreement

Real Estate Flash: Qualification and tax framework of the sale & leaseback agreement

The Judgment of the Portuguese Administrative Supreme Court of 15 November 2017 was recently published, which establishes the criteria for qualifying an agreement as a sale & leaseback – as opposed to the (“simple”) financial lease – and the respective consequences under article 25 of the CIT Code.

Read the full text in our Real Estate Flash below (in Portuguese).
Real Estate Flash
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