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Home | Initiatives | Group I - Tax Governance

Group I - Tax Governance

Tax Litigation in Portugal: Legal and Empirical Study

Presentation of the Reports on Tax Litigation in the STA and the Report on the CAAD

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.

 

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

I. Results on Tax Litigation in STA - Judgments published from 2018 and 2019
II. Results on Tax Litigation in STA - Judgments published from 2018 and 2019 (litigation value above 100 thousand euros)
III. Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)
III(i).Addendum - Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)
IV. Results on Tax Litigation in CAAD - Arbitration Decisions published in 2018 and 2019

 
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