Conceição Gamito (Senior Adviser) and Teresa Teixeira Mota (Senior Associate) write an article for ITR – International Tax Review, in which they assess the proposed ‘Netflix tax’ and analyse its shortcomings against the backdrop of European and constitutional principles.
“The ‘Netflix tax’, as it has been labelled, is coming to Portugal and other countries. It emerged as an amendment to the Cinema and Audiovisual Act, transposing the recast Audiovisual Media Services Directive (AMSD). The Act had already imposed investment obligations on media service providers and specific levies and fees to foster the development of the cinema and the audiovisual sectors.”
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