The Portuguese authorities did not provide enough detailed evidence on the different steps of the operation in question that would have led to tax neutrality, even if Article 25 EBF had not been applied.
Portugali ametiasutused ei ole esitanud piisavalt üksikasjalikku teavet kõnealuse tehingu erinevate etappide kohta, mis viinuks maksustamise erapooletusele, isegi kui oleks kohaldatud EBFi artiklit 25.