Creation of judicial magistrates in Administrative and Tax Courts
Tax Portugal Alert 22-2018
Decree-Law no.81/2018, of October 15th, was officially published, which creates teams of judicial magistrates that have the mission to recover pending cases in administrative and tax jurisdictions and implement extraordinary measures to response to the slowness of the respective law procedures.
These teams will operate for a period of two years (extendable for a period up to two years) and will be responsible for the process of recovering pending cases’ final decision with entry made until 31 December 2012, even if measures of inquiry were requested. If not distributed to these teams, they gain priority nature.
Amongst the extraordinary measures approved that are going to be applied until 31 December 2019, we highlight the following:
Waiver of the payment for legal costs in case of withdrawal of the pending cases’ request;
Obligation of the Tax Authorities to evaluate the possibility to repeal or annul administrative acts that subject to pending cases’ final decision or appeal. Namely, when it has been verified that there exists a favorable administrative change of understanding to the taxpayer or repeated case law;
The possibility of taxpayers to submit to the Arbitral Tax Courts previous requested claims of judicial reviews that have been brought until 31 December 2012 and are still pending for a final decision at the Tax Courts of First Instance.