Dispute resolution

Portugal Dispute Resolution Country Profile

 

 

last update 31 May 2012

 

Competent
Authority

António Gouveia Videira
Director

Address:
Avª Engº Duarte Pacheco, 28 – 4º
1099-013 Lisboa

Tel: 00 351 21 383 43 84

Fax: 00 351 21 383 44 14

Email: dsri-ci@at.gov.pt

Organisation

DSRI - Direcção de Serviços de Relações Internacionais

Autoridade Tributária e Aduaneira

Address:
Avª Engº Duarte Pacheco, 28 - 4º
1099-013 Lisboa

Tel: 00 351 213 834 384

Fax: 00 351 213 834 414

Email: dsri-ci@at.gov.pt  

Scope of MAP &
MAP APA

- As the general rule, MAP is used to discuss interpretation or application of tax treaties.

- MAP can also be used to solve double taxation cases related to a particular taxpayer.

Domestic
guidelines &
administrative
arrangements

No specific regulations or instructions on MAP in general.

As regards MAP for handling transfer pricing cases, Portaria 1446-C/2001 of 21st December applies, according to paragraph 2 of its article 17. The Code of Conduct on EC Arbitration Convention is also applicable.

For APA, article 138º from CIRC (Tax of income of legal persons) and Portaria nº 620-A/2008 of 16 December apply.

Time for filing

In general, within 2 years from the notification of the actions giving rise to taxation not in accordance with DTC but can vary depending on time limits set out in specific DTCs.

Form of request

No specific form. MAP for handling transfer pricing cases requires request in writing providing information specified in article 18 of Portaria 1446-C/2001 of 21st December, namely identification of the relevant parties, description of the facts and circumstances of the case, explanation by the enterprise about the alleged double taxation, a proposal concerning one or more solutions for the purpose of solving the case.

Documentation
requirement

In general no special requirements. Concerning MAP for handling transfer pricing cases requirements, see above.

User fees

No fees

Tax collection/
penalty/
interest

No special regime. Interest is due in case of delay in payment of tax. There is no suspension of payment except if the taxpayer presents a bank guarantee.

Other dispute
resolution
mechanisms

The EU Arbitration Convention for transfer pricing cases.

Government
Website

In Portuguese: https://www.portaldasfinancas.gov.pt/pt/home.action

In English: http://info.portaldasfinancas.gov.pt/pt/docs/Conteudos_1pagina/NEWS_Portuguese_Tax_System.htm  

 

 

 

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