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CTSU – Sociedade de Advogados, SP, RL, SA, is a Portuguese independent law firm, and the Deloitte Legal practice in Portugal. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited (“DTTL”) member firms, their affiliates or their related entities that provide legal services. The exact nature of these relationships and provision of legal services differs by jurisdiction, to allow compliance with local laws and professional regulations. Each Deloitte Legal practice is legally separate and independent, and cannot obligate any other Deloitte Legal practice. Each Deloitte Legal practice is liable only for its own acts and omissions, and not those of other Deloitte Legal practices. For legal, regulatory and other reasons, not all member firms, their affiliates or their related entities provide legal services or are associated with Deloitte Legal practices.