The Evaluation Report on tax arbitration, commissioned by CAAD to the Lisbon Public Law Research Centre of the Institute of Legal and Political Sciences at the University of Lisbon, scrutinizes the selection of arbitrators, ensuring adherence to the regime of incompatibilities and transparency. It compares decisions from state tax courts and arbitral tribunals, assessing both their effectiveness and consistency. The report analyzes the impact of arbitral decisions on tax legislation and the actions of the Tax Administration, considering the future of administrative and fiscal courts. Investments in state tax courts are reviewed, identifying areas for improvement and resource optimization. Recommendations are provided to enhance the tax arbitration system, aiming for justice, efficiency, and transparency. The report offers a comprehensive analysis, with data-driven conclusions, and proposes concrete measures to strengthen the tax arbitration process, fostering confidence and effectiveness in the legal system.
Publicação | relatório
Lisbon Public Law
Relatório De Avaliação Da Arbitragem Tributária
External Author(s):
Hugo Flores, Tiago Vidal
Hugo Flores, Tiago Vidal
Bibliographic reference:
Morais CB, Rangel de Mesquita MJ, Coimbra JD, Melo Egídio M e Flores H. Relatório de Avaliação da Arbitragem Tributária. Lisbon Public Law Research Centre, 2023.
Morais CB, Rangel de Mesquita MJ, Coimbra JD, Melo Egídio M e Flores H. Relatório de Avaliação da Arbitragem Tributária. Lisbon Public Law Research Centre, 2023.
Research Group(s):
Lisbon Public Law
Lisbon Public Law
Year: 2023
