AS TECNOLOGIAS DE INFORMAÇÃO E O PROCESSO ARBITRAL TRIBUTÁRIO EM PORTUGAL
DOI:
https://doi.org/10.12957/redp.2024.81922Abstract
The Portuguese tax arbitration process constitutes an innovative alternative means of resolving tax disputes and stands as a successful international example. Created by Decree-Law No. 10/2011, dated January 20th, it represents a relevant alternative to the first-instance tax jurisdiction exercised by the institutional courts of the State in cases covered by Article 2 of the RJAT (Legal Regime of Arbitration in Tax Matters).
This arbitration process relies heavily on electronic means, notably the platform available on the CAAD website, leading to a dematerialization of the proceedings. The utilization of new technologies and specific rules within the arbitration framework allows for an average process completion time of around five months.
In this communication, we will analyze how the arbitration process unfolds and to what extent new technologies influence each of its phases. We will observe that the use of electronic means enhances efficiency in evidence production, allows for flexible process organization, and reduces certain formalities compared to traditional tax courts.
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Copyright (c) 2024 Suzana Fernandes da Costa, Ana Martins Araújo
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