How to Navigate Tax Controversies in Portugal

Francisco de Sousa da Câmara, partner at Morais Leitão, is the author of the article “How to Navigate Tax Controversies in Portugal”, published in the 2025 Special Issue of the Bulletin for International Taxation (IBFD), prepared in anticipation of the 77th Annual IFA Congress, which will take place in Lisbon from 5 to 9 October.

The article provides a comprehensive analysis of the Portuguese tax controversy system, outlining the administrative, judicial, and arbitration mechanisms available to taxpayers, while highlighting the importance of strategies tailored to the circumstances of each dispute.

Key topics addressed include the initiation of tax disputes, administrative and judicial phases, the role of tax arbitration — in operation in Portugal for nearly 15 years — as well as major challenges related to statutes of limitation, guarantees, enforcement proceedings, tax crimes, and administrative offences.

The article also reflects on cross-border disputes and international arbitration mechanisms, which are increasingly relevant in the context of global taxation.

Read the full article in the attachment below.