Pedro Marques Dias publishes article in Cadernos de Justiça Tributária

Pedro Marques Dias is the author of the article "Tax Revenue Holders as Interested Parties in Judicial Tax Appeals", published in Issue 51 of Cadernos de Justiça Tributária, a journal published by the Centro de Estudos Jurídicos do Minho (CEJUR).

In this article, Pedro critically examines recent legislative initiatives seeking to grant tax revenue holders the procedural status of interested parties in judicial proceedings challenging tax assessment decisions whose revenue is allocated to them, considering whether this approach is compatible with the structure and fundamental principles of tax litigation.

Drawing on recent legislative developments and leading academic commentary, the author concludes that the interests of tax revenue holders are already adequately represented by the Tax Authority, arguing that their procedural intervention could undermine the protective nature of judicial tax appeals and the procedural balance between the parties.

Find out more here [only available in Portuguese].