O que é uma contraordenação fiscal?

É uma infração relacionada com o incumprimento de obrigações fiscais, como entrega de declarações, comunicação de informação, pagamento de impostos ou cumprimento de deveres acessórios perante a Autoridade Tributária.

Recebi uma coima fiscal. Posso contestar?

Sim. Dependendo dos factos, da fase do processo e dos prazos aplicáveis, pode ser possível apresentar defesa, pedir redução da coima ou impugnar a decisão da Autoridade Tributária.

O pagamento da coima encerra sempre o processo?

Nem sempre. O pagamento pode ter efeitos diferentes consoante a fase do processo, a existência de custas, sanções acessórias ou outras obrigações associadas. A situação deve ser analisada antes de qualquer decisão.

Que prazos existem para responder a uma notificação fiscal?

Os prazos variam conforme o tipo de notificação, a fase do processo e o meio de reação aplicável. Por isso, é importante analisar rapidamente a comunicação recebida para evitar a perda de direitos de defesa.

Tax Offences | Jaime Roriz Advogados

Legal support in tax offence proceedings, fines and taxpayer defence

Tax offences may arise from alleged breaches of tax, reporting, accounting or payment obligations, and may result in fines, ancillary penalties and other consequences relevant to individuals, companies or directors. We provide legal analysis of the notification or report of offence, verification of the facts alleged, assessment of time limits and preparation of an appropriate defence. Our work may include responding to the Tax Authority, requesting a reduction of the fine, challenging the decision or assisting throughout the offence proceedings.

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Areas of Practice

We act in a range of situations relating to tax offences, assessing notices, reports, fines, deadlines and lawful means of defence.

Legal support at every stage

We support the client from receipt of the notice through to the preparation of the defence, request for a reduction of the fine, challenge or ongoing assistance in the proceedings

Legal analysis of the notice or report

We verify the facts alleged, the legal basis cited, the applicable deadlines and the regularity of the procedure.

Assessment of available defence options

We identify legal grounds to file a defence, request a reduction of the fine, challenge the decision or take other action provided for by law.

Preparation of the response to the Tax Authority

We draft applications, defences, statements and other documents required within the offence proceedings.

Challenge and case handling

We handle challenges, appeals or subsequent proceedings, ensuring the protection of the taxpayer’s rights.

Frequently asked questions

We clarify some of the most common questions about tax misdemeanours, fines, notifications from the Tax Authority and means of defence.

What is a tax misdemeanour?

It is an offence related to non-compliance with tax obligations, such as filing returns, communicating information, paying taxes or complying with ancillary duties before the Tax Authority.

I have received a tax fine. Can I challenge it?

Yes. Depending on the facts, the stage of the proceedings and the applicable deadlines, it may be possible to submit a defence, request a reduction of the fine or challenge the Tax Authority’s decision.

Does paying the fine always close the case?

Not always. Payment may have different effects depending on the stage of the proceedings, the existence of costs, ancillary penalties or other associated obligations. The situation should be assessed before any decision is made.

What deadlines apply for responding to a tax notification?

Deadlines vary according to the type of notification, the stage of the proceedings and the available means of response. It is therefore important to review the communication received promptly to avoid losing rights of defence.

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Tell us about your situation. Our team will assess your request with rigour, confidentiality and attention to detail.

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