Legal alert no. 87
Law no. 9/2019, of February 1st – The right to compensatory interest where undue payments of tax debts are made based in unconstitutional or illegal norms.
On February 1st of 2019, Law no. 9/2019 was published in the Official Gazette of the Republic of Portugal, which regulates the regime of compensatory interest where undue payments of tax debts are made based in unconstitutional or illegal norms. This law altered the Portuguese General Taxation Law (hereinafter “LGT”).
The Law in question sets out that the Tax Authority is obliged to pay compensatory interests for the undue payment of tax debts based in unconstitutional or illegal norms, adding it to article 43º of the LGT.
Even though the Law no. 9/2019 was only published on February 1st 2019, it is provided in article 3 its retroactive applicability to tax debts that have been settled since January 1st 2011
The Law no. 9/2019, dated from February 1st 2019, entered into force on the following day.
To access the full version of the Law, click here.