Résolution des différends

Portugal Dispute Resolution Country Profile

Envoyer

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