Let's check this little piece of code:
$p = new PDO('dblib:host=HOST;dbname=DBNAME',USER,PASS);
$sql = "
declare @tutu int = 100;
select @tutu [tutu];
";
$stmt = $p->prepare($sql);
$stmt->execute();
var_dump($stmt->fetch(PDO::FETCH_ASSOC));
This returns:
bool(false)