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Legal alert no. 73

Measures to decrease of the pending cases in the administrative and tax courts

The Decree-Law no. 81/2018, published in the Official Gazette of the Republic of Portugal on the 15th of October, approved a set of measures intended to improve the level of response of the administrative and tax jurisdiction in order to reduce the excessive lengthiness of the processes in the administrative and tax courts.

For that purpose, the Government decided to create groups of judges to work on the reduction of the pending cases in the administrative and tax courts of first instance that have been submitted until the 31st of December of 2012.

This action was accompanied by extraordinary measures, namely:

  1. The exemption of procedural costs borne by the taxpayer in case of withdrawal of pending cases until the end of 2019;
  2. The obligation of the Tax Authority to revoke or revise acts, when the Tax Authority has changed its understanding or there is consistent case law favorable to the taxpayer;
  3. The possibility given to the taxpayers, until the 31st of December of 2019, to submit to the tax arbitration courts their pending claims filed as judicial claims in the administrative and tax courts until the 31st of December of 2016, with a waiver of procedural costs.

Access here the complete text of the Law no. 106/2017.

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