Tax Arbitration and VAT: The Portuguese Experience

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 10 Aug 2020 Portugal English Publisher:IBFDJournal:International VAT Monitor, volume 31 (issn: 0925-0832, eissn: 2352-9210,

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Authors: Vasques, Sérgio;

doi: 10.59403/2dnxdp1

Tax Arbitration and VAT: The Portuguese Experience

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Abstract

Since its introduction in 2011, tax arbitration has become an important element of the Portuguese justice system. In this article, the author examines its main features, its impact on VAT litigation and the growing use of tax arbitration as a fast track to the Court of Justice of the European Union.

Country

Portugal

Related Organizations

Católica Global School of Law
Portugal
Universidade Católica Portuguesa
Portugal

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