European Court of Justice says that Portuguese arbitration tribunals dealing with taxation possess all the characteristics necessary in order to be regarded as a court or tribunal of a Member State for the purposes of Article 267 TFEU.

In a landmark decision issued today, the ECJ says that the Portuguese arbitration tribunals may refer for a preliminary ruling in compliance with § 3 of article 267 of the Treaty on the Functioning of the European Union.

Full text here.

Legal Regime of Portuguese Tax Arbitration (Decree-Law No 10/2011) english version.