O que devo fazer quando recebo uma notificação da Autoridade Tributária?

Deve verificar o conteúdo da notificação, a data de receção, o prazo de resposta e os fundamentos apresentados. A análise rápida é importante, porque os prazos fiscais podem ser curtos e a falta de resposta pode limitar os meios de defesa.

Qual é a diferença entre reclamação graciosa e impugnação judicial?

A reclamação graciosa é apresentada perante a Administração Tributária, pedindo a revisão do ato fiscal. A impugnação judicial é apresentada perante o tribunal tributário, para contestar judicialmente a legalidade do ato.

É possível contestar uma liquidação de imposto?

Sim. Quando existam fundamentos legais, uma liquidação pode ser contestada através dos meios adequados, como reclamação graciosa, recurso hierárquico ou impugnação judicial, dependendo da situação concreta e dos prazos aplicáveis.

O que é oposição à execução fiscal?

A oposição à execução fiscal é um meio judicial usado para reagir contra uma execução fiscal em determinadas situações previstas na lei, por exemplo quando se discute a exigibilidade da dívida, prescrição ou outros fundamentos legalmente admissíveis.

Tax Proceedings

Legal support in tax procedures and proceedings before the Tax Authority

Tax proceedings may arise following additional assessments, tax adjustments, audits, tax debts, notifications or decisions by the Tax Authority. The appropriate response depends on the nature of the act, the grounds given and the applicable legal deadlines. We assist with the legal analysis of the case, assessment of the available means of defence and preparation of the necessary documents, including informal complaints, hierarchical appeals, judicial challenges, objections to tax enforcement proceedings or other means provided for by law.

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Areas of practice

We act in a range of situations relating to tax proceedings, assessing tax measures, deadlines, legal grounds and the appropriate means of response

Legal support at every stage

We support the client from the analysis of the tax notification or decision through to the preparation of the complaint, challenge, objection or court proceedings support

Legal analysis of the tax act

We check the lawfulness of the assessment, notification, decision or collection, as well as the grounds relied upon by the Tax Authority.

Identification of the available means of response

We assess whether the matter should proceed by way of informal complaint, hierarchical appeal, judicial challenge, objection to tax enforcement proceedings or another legal route.

Preparation of pleadings and applications

We draft complaints, appeals, challenges, objections, applications and other documents required for the taxpayer’s defence.

Representation in tax proceedings

We accompany the client before the Tax Authority, tax courts or other competent bodies, depending on the stage of the proceedings.

Frequently asked questions

We clarify some of the most common doubts about tax proceedings, tax notices, complaints, challenges and tax enforcement

What should I do when I receive a notice from the Tax Authority?

You should check the content of the notice, the date of receipt, the response deadline and the grounds set out. A prompt review is important, as tax deadlines can be short and a failure to respond may limit the available means of defence.

What is the difference between an administrative complaint and a judicial challenge?

An administrative complaint is submitted to the Tax Administration, requesting a review of the tax act. A judicial challenge is submitted to the tax court, in order to contest the lawfulness of the act in court.

Is it possible to contest a tax assessment?

Yes. Where there are legal grounds, a tax assessment may be challenged through the appropriate means, such as an administrative complaint, hierarchical appeal or judicial challenge, depending on the specific circumstances and applicable deadlines.

What is an objection to tax enforcement?

An objection to tax enforcement is a judicial remedy used to respond to tax enforcement proceedings in certain situations provided for by law, for example where the enforceability of the debt, limitation or other legally admissible grounds are disputed.

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

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