"Creating conditions to cover more enterprises appears as a valid option in most of the readings collected by ECO/Green Capital, although some caveats emerge."
(...)
"José Luís Moreira da Silva, Partner at SRS Legal, is peremptory: «The reduction of the percentage of turnover in energy broadens the scope of application of this proposal and of the eventual applicability of the new tax.» (...) Moreira da Silva states that national [note: Portuguese] law cannot contradict the European regulation but «this specific regulation only sets minimums to be complied with by member states, leaving it to each to extend its scope» and «this possibility is provided for in the regulation and therefore does not violate it».