Tax Litigation
Protecting taxpayers in disputes over tax decisions, recovery and penalties.
AGG Advogados handles challenges to tax decisions, tax enforcement proceedings and other tax disputes before the Portuguese Tax and Customs Authority (AT) and the tax courts.
The practice also covers defence in tax administrative offence proceedings and judicial appeals against decisions imposing fines. For businesses, individuals and persons facing secondary liability, the work begins with the decision, the documents and the deadlines, distinguishing what needs to be challenged, defended or regularised.
The first step is to understand the notice received.
A communication from the AT may concern an ongoing procedure, a tax assessment, recovery of a debt or an alleged offence. Identifying the document and the stage reached helps determine the appropriate response.
The notice, evidence of its receipt and the relevant background allow deadlines to be checked and a timely response to be organised. The date printed on the document alone is not a substitute for that assessment.
While the procedure is still under way
A position communicated by the AT may require attention before a disputed assessment has been issued. It is important to establish whether the taxpayer has an opportunity to make representations, which documents are relevant and when they should be submitted. Legal support considers how this response relates to issues that may later form part of a dispute.
When additional tax is assessed
An assessment following a tax inspection may result, for example, from the disallowance of expenses or tax credits claimed by the taxpayer. The adjustment, the reasons given and the evidence supporting a challenge must be identified.
The disagreement may concern the facts relied on, the tax treatment adopted or the calculation of the tax. Each issue requires its own supporting grounds; simply repeating that the amount demanded is excessive is not enough.
Choosing the right route: before the AT or in court.
AGG Advogados acts in procedures before the AT, including administrative claims (reclamação graciosa), hierarchical appeals (recurso hierárquico) and administrative review (revisão oficiosa), and in court challenges to tax assessments. Each remedy has its own purpose, requirements and deadlines; the choice depends on the decision, the stage reached and the taxpayer’s objective.
These are not mandatory or successive steps. The relationship between administrative reconsideration and court proceedings must be assessed while preserving the relevant deadlines. Challenging an assessment requires the decision, the grounds and the supporting evidence to be clearly defined.
Legal support includes weighing the alternatives, preparing the appropriate response and advising on subsequent decisions.
Tax enforcement calls for a separate assessment.
Tax enforcement proceedings seek to compel payment of a debt. At this stage, the case documents, the amount demanded and the steps already taken must be examined, alongside the origin of the debt.
Opposition to tax enforcement
AGG Advogados provides representation in tax enforcement proceedings and lodges opposition where the legal grounds and requirements are met. The issues may relate specifically to recovery or to the position of the person served, rather than necessarily to the lawfulness of the assessment.
Opposition has its own scope and grounds. It is not a general substitute for challenging the tax assessment, so reviewing the case and its deadlines is essential to choosing the appropriate defence.
Extension of enforcement and secondary liability
Through the Portuguese procedure known as reversão, recovery initially directed at a company or another primary debtor may be extended to a person with secondary liability. Anyone brought into the proceedings needs to understand the grounds and extent of the liability alleged.
AGG Advogados defends persons facing secondary liability, examining the conditions for extending enforcement and the individual's specific position. Where legally relevant, the assessment covers the functions actually performed, the periods to which the debts relate, payment deadlines and the facts relied on to establish liability.
A formal job title does not replace verification of those conditions. Documents, evidence of the functions actually performed, and notices and summonses received must be considered alongside the available remedies and deadlines. Each case is assessed individually, without presuming liability or treating every extension of enforcement as unlawful.
Security, suspension and arrangements for tax debts.
Challenging a debt is distinct from suspending its recovery. A challenge does not, in itself, suspend enforcement: its effect on recovery and the applicable conditions require their own assessment.
Security and suspension of tax enforcement
AGG Advogados assists with the provision, replacement and waiver of security and with the suspension of tax enforcement proceedings. The assessment takes account of the state of the proceedings, existing or proposed security, and the grounds for replacing it or obtaining a waiver.
Applications require the legal conditions to be supported by the available documentation and evidence. A waiver of security depends on the circumstances of the case; it is not available in every situation.
Instalment plans and tax debt arrangements
Arranging payment may involve an instalment plan or other ways of bringing tax debts into order. Legal support covers the applicable rules, preparation of the application and the conditions and obligations of the resulting arrangement, without assuming that particular terms will be secured.
Regularising or paying a debt does not necessarily mean accepting the AT's position in full. That choice must be distinguished from a challenge to the debt, and its effects on available rights and remedies must be checked.
Tax administrative offences and defence against fines.
A notice inviting a defence or a decision imposing an administrative fine requires a different assessment from a dispute over tax. The issues concern the alleged facts, the elements of the offence and the liability of the person concerned, not merely the amount payable.
AGG Advogados acts in tax administrative offence proceedings under the Portuguese General Regime of Tax Offences (RGIT), defending clients against allegations and bringing judicial appeals against decisions imposing fines.
Understanding the allegation and preparing the defence
Reviewing the case file and notices identifies the alleged conduct, the relevant period, the duty said to have been breached and the evidence. The elements of the offence and liability, including culpability, must be examined against the available facts and documents.
A defence may require clarification of what happened, submission of evidence and argument on the legal classification. The existence or regularisation of a tax debt does not replace a separate assessment of the administrative offence.
Challenging a decision imposing a fine
Once a decision has been issued, the review focuses on the facts relied on, the grounds for liability, the imposition of the fine and the requirements governing the decision itself. The notice and deadlines must be checked to assess whether a judicial appeal is available.
AGG Advogados prepares and handles judicial appeals against decisions imposing fines before the tax court. The work connects the grounds of challenge with the evidence, without assuming that every disagreement will lead to the penalty being set aside or reduced.
Building a sound legal position.
A well-founded position brings together the facts, the evidence and the legal grounds of challenge. Reviewing the documents and background identifies what can be established and any gaps that need clarification.
AGG Advogados tailors its approach to the objectives and constraints of the case, helping the client understand the position they can sustain and the implications of the available choices.
Contact
Have you received a notice, summons, assessment or decision that needs review?
Start by identifying the taxpayer, the issuing authority and the document received. Give the date of notification, any deadline you know of and a brief explanation of the disagreement.
Have the full decision or communication, evidence relating to notification and the relevant documents available. Mention any previous response or action taken. You do not need to know which legal remedy applies before contacting us.
This information helps us assess the enquiry and the support required. Initial contact does not replace a review of the decision and the deadlines.
Contact AGG Advogados