Portugal - An Overview of the Protection of Taxpayer Rights in Portugal
- R.C. Palma
- European Taxation, 2010 (Volume 50), No 1
- 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.