Monitoring Tax Litigation in Portugal

Digital Plataform

This project is part of a larger study on tax litigation in Portugal.

Its objective is to develop software that collects data, recognizes the main parameters and markers developed in the main research, and then applies them to the sentences and judgments in the project. The goal is to create an "automatic classifier" of court decisions that can be used by both citizens and magistrates. This classifier will organize tax case law (STA, TCA Sul and TCA Norte) for consultation, with filtering. The implementation of this software will facilitate the formation of constant case law in the courts and simplify access to procedural information by enabling searches using various parameters. Furthermore, it will enable the monitoring of the tax judicial process in real time, allowing for the identification of repetitive and delaying demands, the gathering of relevant statistical data for the management of the judiciary, and the gathering of relevant statistical data for proposing changes to tax legislation, including the use of comparative law.

Potential diagnoses:

• An analysis of the legislation and the behavior of the Tax Authority in light of the case law of the Judicial Courts
• Large taxpayers and major litigants
• A comprehensive overview of the judiciary
• The identification of procedural bottleneck
• The identification of the issues most frequently raised in tax disputes
• Processing times
• The disaggregation of partial court decisions

Potential examples of results from cross-checking the data:

• The gender of the rapporteur may influence the likelihood of a favorable or unfavorable decision
• The tax may influence the likelihood of a favorable or unfavorable decision
• The type of taxpayer may influence the likelihood of a favorable or unfavorable decision
• The value of the request may influence the likelihood of a favorable or unfavorable decision
• The value of the request may be related to the taxpayer

General Objectives: