Tax Litigation in Portugal

a Legal and Empirical Study of Tax Arbitration

Abstract

This article summarises the main results of the independent and interdisciplinary scientific research project (in progress) – legal and empirical – whose aim is to measure and evaluate the tax judicial activity in Portugal and to analyse the results obtained through the selected indicators, expressing them in graphs that serve to point out the issues that merit legal and public policy reflection.
The first results were published in September 2022 in four reports, namely: I. Results on Tax Litigation in the STA – Judgments published in 2018 and 2019; II. Results on Tax Litigation at STA – Judgments published in 2018 and 2019 (dispute value above 100 thousand euros); III. Results on Tax Litigation at CAAD – Arbitration Decisions published from 2016 to 2021 (dispute value above 100 thousand euros); IV. Results on Tax Litigation in CAAD – Arbitration Decisions published in 2018 and 2019. Complementary results were published in February 2023: V. Results on Tax Litigation at CAAD – Arbitral awards published from 2016 to 2021 (further analyses and results available) and VI. Mass Proceedings – Complementary Report on the Results of Tax Litigation at CAAD (Arbitration awards published until 31-12-2022). The analyses in this article essentially refer to the results obtained in tax arbitration.