Chambers Tax Controversy 2024: A Chambers Global Practice Guide

The Guide "Chambers Tax Controversy 2024: A Chambers Global Practice", published by Chambers and Partners, was recently published with Francisco de Sousa da Câmara, partner at Morais Leitão, as its coordinator and author of the general introduction. The Guide covers all the most relevant issues related to tax disputes and includes contributions from authors from thirty different jurisdictions, including Portugal.

The two chapters on Portugal (Law and Practice and Trends and Developments) are written by partners Francisco de Sousa da Câmara and Bruno Santiago, as well as senior associate Inês Salema, all from Morais Leitão.

The articles address all kinds of issues related to tax disputes, including the origin of tax inspections, the reasons for disputes and ways to avoid or minimise them, including the importance of binding decisions. Co-operation between the Portuguese tax authorities and the European Commission is discussed, highlighting the exchange of cross-border information.

The influence of this exchange of information on the growth of tax audits and the sophistication of the Portuguese tax authorities in relation to taxpayers with businesses abroad is also mentioned. Morais Leitão's lawyers also emphasise the strategic points to consider during tax audits and the procedures to adopt in the event of litigation and/or appeal, as well as the different administrative, judicial and/or arbitration options, alluding to statistics and the costs involved in litigation.