Environmental non-governmental organizations' tax regime: The Portuguese case

In the most recent years, the Environmental Non-Governmental Organizations (commonly known as Environmental NGO's) had assumed a very important role in the defense and enhancement of the environment and natural heritage. In this sense, the tax regime applicable to those entities can be framed as a green tax regime, to the extent that it may constitute an instrument for the State' intervention towards the protection of the environment. Therefore, in this chapter, the author addresses the main topics concerning the Portuguese tax regime applicable to the Environmental NGO's, not only in what concerns to the framework specifically applicable to those organizations under the main Portuguese' taxes but, also, in what concerns to the tax benefits that, in respect for the fundamental principle of tax justice, can be recognized to them.