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The Portuguese Tax Arbitration Regime

Tânia Carvalhais Pereira, Nuno Villa-Lobos


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Detalhes do Produto

Sinopse

Administrative and tax arbitration – grounds and ethical perspective, Manuel Santos Serra
Post-modern state, tax law and alternative dispute resolution mechanisms, Joaquim Freitas da Rocha
Principles of tax arbitration, João Sérgio Ribeiro
The special nature of tax arbitration courts, Nuno Villa-Lobos and Tânia Carvalhais Pereira
The material scope of tax arbitration, Paula Rosado Pereira
Submission of contributions and levies to tax arbitration courts: present or future? Leonardo Marques dos Santos
Joinder of claims and joinder of plaintiffs under tax arbitration, Pedro Miguel Braz
Tax arbitration procedure – The subsidiary law, Alexandra Martins and Rita Sousa
Tax Arbitration Courts or Tax Judicial Courts: which to choose and what to consider? Francisco Sousa da Câmara
An economist’s perspective of tax arbitration in Portugal, António Martins
The portuguese experience of tax arbitration - a personal view, Clotilde Celorico Palma
The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration, João Menezes Leitão
Tax arbitration courts and preliminary references, Francisco Pereira Coutinho
Tax arbitration and the judicial review of automatically exchanged information, Fernando Lança Martins
Tax arbitration in oil and gas contracts, Tiago Pedro Rodrigues
Arbitration and Brazilian Tax Law: overcoming the dogma of unwaivable tax liability, Leonardo Varella Giannetti and Marciano Seabra de Godoi
The taxpayer’s council as an alternative for the resolution of tax conflicts: a precursor of tax arbitration in the Brazilian legal system?, João Ricardo Catarino, Leonardo Varella Giannetti and Luciano Gomes Filippo
Resolving international tax disputes: The Emerging role of arbitration and the Portuguese example, C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves

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Autor(es)

Tânia Carvalhais Pereira

Professora Assistente da Universidade Católica Portuguesa.

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Nuno Villa-Lobos

Presidente do Centro de Arbitragem Administrativa (CAAD).

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