Tax litigation

We provide preventive advice to clients alongside our tax advisory work, including the preparation of requests for binding rulings and support during tax audits.

• Representation of domestic and foreign clients in the various administrative tax procedures (including those concerning social security), covering the preparation and conduct of administrative complaints, hierarchical appeals, requests for review of the tax base, requests for reassessment of contribution status and claims for refunds of taxes or contributions, as well as support in out-of-court procedures for the settlement of tax debts.
• Representation of domestic and foreign clients in declaratory and arbitral tax proceedings before the Portuguese courts (including the Tax Arbitration Tribunal) and before the Court of Justice of the European Union (where the compatibility of domestic statutory rules with European Union law is at issue).
• Representation of principal debtors and of jointly or subsidiarily liable parties (e.g. managers, directors, heirs, among others) at the various stages of tax enforcement proceedings, both before the tax offices and the sections of the Social Security Financial Management Institute and before the tax courts.