New analysis and results on Tax Litigation at CAAD

Tax Litigation in Portugal: Legal and Empirical Study

In this report, we break down the partial results of the empirical analysis published in September 2022. The partial results regarding assessment, compensatory interest, provision of guarantee and costs are disaggregated. We analyse the percentage of settlement maturity by tax, gender, in case there was a response from the tax authority (AT), and by presiding arbitrator.

The report also includes an empirical observation related to the parties' choice of presiding arbitrators. This observation is consistent with separate narratives, as we will see below. In the following pages, we discuss the methods of appointment of arbitrators in tax arbitration, in Portuguese, comparative (Cape Verde - inspired by the Portuguese - and draft for Brazil) and European law, and characterize some of the relevant aspects of these regimes.

English version Reports [new]:

VII. Tax Litigation in Portugal Legal and Empirical Assessments: Results on Tax Litigation in the STA Published Rulings from 2018/2019

VIII. Tax Litigation in Portugal Legal and Empirical Assessments Results On Tax Litigation in CAAD Arbitration awards published from 2016 to 2021

Below you will find access to the reports that resulted from this project:

VI. Mass Proceedings - Complementary Report on the Results of Tax Litigation in the CAAD (Arbitration Decisions published until 31/12/2022)

V. Results on Tax Litigation in the CAAD: Arbitration awards published from 2016 to 2021 (further analysis and results available)

IV. Results on Tax Litigation in CAAD - Arbitration Decisions published in 2018 and 2019

III. Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros) | English Version

III (i).Addendum - Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)

II. Results on Tax Litigation in STA - Judgments published from 2018 and 2019 (litigation value above 100 thousand euros)

I. Results on Tax Litigation in STA - Judgments published from 2018 and 2019

The project entitled "Tax Litigation in Portugal: Legal and Empirical Study" aimed to study of tax litigation and tax arbitration in Portugal, its problems and constraints, from a legal and empirical perspective.

The Project is coordinated by Professor Dr. Ana Paula Dourado, principal researcher and Director of CIDEEFF, who is responsible for the legal analysis, and includes Professor Dr. Nuno Garoupa, responsible for the empirical analysis, in the team.

Master's and doctoral students in Tax Law at CIDEEFF, survey and analyze data from the Supreme Administrative Court (Tax Litigation section), Central Administrative Court, courts of first instance and CAAD. CIDEEFF also hired two consultants, CIDEEFF doctoral students, to organize and analyze these data.

Tax Litigation in Portugal: Legal and Empirical Study

Group I