{"id":5780,"date":"2024-02-23T11:22:40","date_gmt":"2024-02-23T11:22:40","guid":{"rendered":"https:\/\/lisbonpubliclaw.pt\/?post_type=publicacoes&p=5780"},"modified":"2024-04-05T09:07:31","modified_gmt":"2024-04-05T09:07:31","slug":"relatorio-de-avaliacao-da-arbitragem-tributaria","status":"publish","type":"publicacoes","link":"https:\/\/lisbonpubliclaw.pt\/en\/publicacoes\/relatorio-de-avaliacao-da-arbitragem-tributaria\/","title":{"rendered":"Relat\u00f3rio De Avalia\u00e7\u00e3o Da Arbitragem Tribut\u00e1ria"},"content":{"rendered":"

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.<\/p>","protected":false},"template":"","meta":{"imagem-da-publicacao":"https:\/\/lisbonpubliclaw.pt\/wp-content\/uploads\/2024\/02\/CADD.png","areas-de-investigacao":"","investigador-responsavel":[],"editor-externo":"","editor":["1729","1752","1789","1792"],"autores-externos":"Hugo Flores, Tiago Vidal","referencia-biografica":"Morais CB, Rangel de Mesquita MJ, Coimbra JD, Melo Eg\u00eddio M e Flores H. Relat\u00f3rio de Avalia\u00e7\u00e3o da Arbitragem Tribut\u00e1ria. Lisbon Public Law Research Centre, 2023. ","projeto-a-que-pertence":"","selecionar_o_projeto_a_que_pertence":[],"titulo-do-livro-revista":"","ano":"2023","isbn":"","editora":"","link-para-download":"https:\/\/www.caad.org.pt\/files\/documentos\/relatorios\/ICJP_CIDP_LPL_Relatorio_CAAD.pdf"},"cluster":[],"categoria-da-publicacao":[63],"grupo-de-investigacao":[41],"class_list":["post-5780","publicacoes","type-publicacoes","status-publish","hentry","categoria-da-publicacao-relatorio","grupo-de-investigacao-lisbon-public-law"],"yoast_head":"\nRelat\u00f3rio De Avalia\u00e7\u00e3o Da Arbitragem Tribut\u00e1ria - Lisbon Public Law<\/title>\n<meta name=\"description\" content=\"O ICJP da Faculdade de Direito da Universidade de Lisboa, atrav\u00e9s do seu Lisbon Public Law Research Centre e sob a dire\u00e7\u00e3o do respetivo Coordenador Cient\u00edfico, elaborou, a pedido do CAAD, um Relat\u00f3rio de Avalia\u00e7\u00e3o sobre a arbitragem tribut\u00e1ria.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lisbonpubliclaw.pt\/en\/publicacoes\/relatorio-de-avaliacao-da-arbitragem-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Relat\u00f3rio De Avalia\u00e7\u00e3o Da Arbitragem Tribut\u00e1ria - 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