Press Release: Direct taxation: The European Commission requests Portugal to amend restrictive exit tax provisions for individuals

The European Commission requested that Portugal amend its tax provisions which impose an exit tax on individuals. The provisions are incompatible with the free movement of persons. The Commission's request was in the form of a ‘reasoned opinion’, the second stage of the infringement procedure provided for in Article 226 of the EC Treaty. If Portugal does not reply satisfactorily to the reasoned opinion within two months, the Commission may refer the matter to the European Court of Justice.