New analysis and results on Tax Litigation at CAAD

Tax Litigation in Portugal: Legal and Empirical Study

This report highlights relevant differences between the two courts in terms of caseload volume, allocation of cases among reporting judges, and procedural timelines, while emphasising that such differences should be interpreted with caution, in view of sample limitations and the exceptional context of the pandemic period. The conclusions do not seek to establish comparative performance assessments, but rather to contribute to a more informed understanding of the functioning of administrative and tax jurisdiction at appellate level.

Through this publication, CIDEEFF reaffirms its commitment to the production of rigorous, legally grounded empirical knowledge, making available to the academic community, the judiciary, public decision-makers and civil society objective elements to support the debate on the efficiency, predictability and fairness of tax justice in Portugal.

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:

IX. Findings on Tax Litigation of the Southern and Northern Central Administrative Courts – Judgments published between 2018 and 2023

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