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Tânia de Almeida Ferreira comments on improving administrative and fiscal justice


The 2nd Interim Report of the Administrative and Tax Courts Working Group (TAF) proposes to improve administrative and tax justice by placing more judges in central administrative courts and more advisors, creating specialised sections and a simplified procedural regime for lawsuits under five thousand euros, the so-called "bagatelles". In declarations to Jornal de Negócios, Tânia de Almeida Ferreira, CCA's Partner and Head of the Tax Department, commented on the measures presented.

According to CCA's Partner "(...) the desire to create a simplified, de-formalised and dematerialised process, which is quicker, less costly, able to operate remotely, which does not require the same level of formality and complexity that is currently transversal to the whole tax process, seems to be salutary".

Nevertheless, and despite welcoming the measure, Tânia de Almeida Ferreira has some reservations "as to the possibility of the parties - meaning the taxpayer and the Tax and Customs Authority - submitting a joint petition in which they agree on proved facts, delimitation of the object of the evidence to be produced and respective scheduling, in order to benefit from a reduction of the procedural costs. If a taxpayer would certainly have an interest in such an approach - because the costs 'come out of his pocket' - I do not see the same incentive for the Tax and Customs Authority, given that the 'pocket' for these costs is that of all of us".