Tax Law

Our teams provide advisory services in tax litigation and arbitration, covering disputes related to Corporate Income Tax (IRC), Personal Income Tax (IRS), Value Added Tax (VAT), property taxes, special consumption taxes (IEC) and transfer pricing. We also support business entities and individuals in M&A transactions, corporate reorganizations and tax compliance.

Practice Areas

Tax Litigation

Conducting tax analyses in due diligence for acquisitions and mergers.
Drafting of procedural documents and representation at hearings in Administrative and Tax Courts, as well as in administrative proceedings.
Requests for binding rulings from the Portuguese Tax and Customs Authority (AT).
Preparation and submission of gracious claims, hierarchical appeals and judicial challenges.
Management of tax enforcement proceedings and negotiations with public creditors.

Other Areas of Practice

Estate planning: assistance to individuals and family groups in optimizing structures for intergenerational asset transfer.
Direct and indirect taxation: covering IRC, IRS, VAT, Municipal Property Tax (IMI), Municipal Property Transfer Tax (IMT), Stamp
Duty and IEC, with a focus on sustainable tax optimization.
Restructuring operations: advisory on mergers, demergers, share exchanges and group reorganizations.
Consultancy and compliance: support in interpreting tax legislation, including compliance with reporting obligations.
Tax litigation: representation in Administrative and Tax Courts, tax arbitration and administrative proceedings.

Complementary Support

Assistance in judicial challenges before administrative courts, the Central Administrative Court, the Supreme Court of Justice and the Constitutional Court, including analysis of procedural nullities.
Suspension of tax enforcement with guarantees (e.g., surety bonds), protecting the taxpayer’s assets.
Technical defence consultancy based on grounds such as violation of the principle of tax legality or non bis in idem.
Advisory on municipal taxes such as IMI and IMT, analysing exemptions and tax benefits.
Full support from the tax inspection phase through to judicial appeals, including before the General Court and the Court of Justice of the European Union (CJEU).