Publications

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAÍS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

Amendments to the Code of Tax Procedure and Proceedings

Law no. 100/2017, of 28 August was officially published, which:
 
  • Amends Decree-Law no. 433/99, of 26 October, which approves the  Code of Tax Procedure and Proceedings;
  • Amends the  Code of Tax Procedure and Proceedings (“CPPT”), approved by Decree-Law no. 433/99, of 26 October;
  • Amends Decree-Law no. 6/2013, of 17 January, which approves alterations to the fiscal law in order to ensure the proper functioning of the Tax Office for Large Taxpayers ("Unidade dos Grandes Contribuintes") within the scope of the Portuguese Tax and Customs Authority.
This law enters into force today August 29, 2017.