Solange Dias Nóbrega is the author of the article "Portuguese tax arbitration and European law - a long overdue regime Review", published in the 31 July digital edition of ITR (International Tax Review).
Morais Leitão principal associate analyses a troubling disconnect between Portugal’s arbitral regime and the supremacy of European law.
« Arbitration for tax matters was introduced in Portugal as an alternative form of dispute resolution in 2011. The aims of arbitration are to reinforce the protection of taxpayers' rights and interests, instil a faster resolution of tax disputes and reduce the pendency of cases in the administrative and tax courts, which is particularly high in Portugal.
The legal regime of tax arbitration was approved in 2011. Under this regime, the taxpayer may choose to submit a tax dispute to the arbitral court, which is likely to issue a final decision within one year (as opposed to the administrative and tax courts, where it may take up to ten years for a case to be finally settled). […]».
Click here to read the full article.
[The views expressed in this article are binding on the author only].
