Portugal - Arbitration as a Means of Resolving Tax Disputes
- F. de Sousa da Camara
- European Taxation, 2014 (Volume 54), No 11
- 15 October 2014
Tax arbitration courts were introduced as a means of addressing the backlog of cases in the tax courts, as well as a lack of resources. This article analyses this innovative mechanism against the backdrop of the traditional court system. The article cites statistics regarding the workload of the tax courts and, moreover, on the initial three-year period of existence of the tax arbitration courts.