On 22 December 2022, the Portuguese Parliament approved Decree No. 25/XV (Draft Law 47/XV/1), which provides for the introduction of a temporary solidarity contribution (windfall tax) on the energy sector based on Council Regulation (EU) 2022/1854. The contribution, known as CST Energy (CST Energia), is equal to a rate of 33% on taxable profits in 2022 and 2023 to the extent exceeding 120% of the average taxable profits in the preceding four years, 2018 to 2021. The CST Energy applies for re…