Jaime Roriz Advogados

Legal support in challenging tax acts and decisions by the Tax Authority

Tax complaints and challenges allow taxpayers to contest tax acts they consider unlawful, incorrect or unjustified. The matters at issue may include additional assessments, tax adjustments, refusals, administrative decisions, tax collection or other acts carried out by the Tax Authority. We assist with the legal review of the tax act, verification of applicable deadlines, identification of possible defence grounds and preparation of the informal complaint, hierarchical appeal, judicial challenge or other remedy appropriate to the specific case. Our approach aims to ensure a well-founded response and protect the taxpayer's rights before the Tax Administration or the courts.

Areas of Practice

We assist in a range of situations relating to tax complaints and challenges, assessing tax acts, legal grounds and the available means of response

Legal support at every stage

We support the client from the analysis of the notice or assessment through to the preparation of the complaint, challenge or ongoing support in the proceedings before the competent authorities.

Legal review of the tax act

We verify the legality of the assessment, decision, adjustment or notice received, as well as the grounds put forward by the Tax Authority.

Assessment of the available legal remedies

We identify the most suitable means of response, taking into account the type of act, the deadlines, the client's objectives and the available legal grounds.

Preparation of the complaint or challenge

We draft informal complaints, hierarchical appeals, judicial challenges, applications and other necessary submissions.

Representation before the Tax Administration or the court

We follow the matter with the Tax Authority or the tax courts, ensuring the protection of the taxpayer’s rights.

Frequently Asked Questions

We clarify some of the most common questions about administrative complaints, judicial challenges, tax assessments and decisions of the Tax Authority

When can I submit a tax complaint?
It may be possible to submit a complaint when the taxpayer disagrees with an assessment, correction, collection or decision of the Tax Authority. It is essential to review the act received and the applicable deadline.
An administrative complaint is submitted to the Tax Authority, seeking a review of the tax act. A judicial challenge is submitted to the tax court where the lawfulness of the act is to be disputed in court.
Yes. Where there are legal grounds, an additional assessment may be contested, namely for error in the underlying facts, lack of reasoning, incorrect application of the law, or breach of the taxpayer’s guarantees.
Missing the deadline may limit or prevent action against the tax act. For that reason, it is important to review any notice or assessment received promptly and confirm which legal avenues are still available.

Book your legal consultation

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