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Portugal - An Overview of the Protection of Taxpayer Rights in Portugal

Country:
Portugal
Author:
R.C. Palma
Issue:
European Taxation, 2010 (Volume 50), No 1
Published:
25 November 2009
This article examines the constitutional and other guarantees provided in regard to taxpayer rights in Portugal, compares these protections to those provided by international law and concludes with a discussion of the breadth and effectiveness of taxpayer protection in Portugal and the possibility for additional protective instruments, such as a tax charter or tax ombudsman.
 
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