Summary
Full Decision
ARBITRAL DECISION
I – REPORT
A..., SGPS, S.A. (...), collective entity number ..., with registered office at ..., number..., parish of ..., Island of Madeira, registered at the Commercial Registry Office of ... under number..., having been notified of the dismissal order issued by the Head of the Financial Services of Funchal..., in the Gracious Complaint procedure number ...2017..., which had as its object the statements of liquidation of personal income tax withholdings number 2017 ... for the year 2014, number 2017... for the year 2015, and the liquidations of compensatory interest number 2017... and number 2017... for the year 2014 and number 2017... for the year 2015, in the total amount of €29,499.44, came, under the provisions of articles 95º of the General Tax Law ("LGT"), 99º, paragraph a), of the Code of Tax Procedure and Process ("CPPT"), 140º, number 1, of the Personal Income Tax Code ("CIRS"), and 3º, number 1, and 10º, number 1, paragraph a), and number 2, of the Legal Framework for Arbitration in Tax Matters ("RJAT"), to request the establishment of an arbitral tribunal.
The request for arbitral pronouncement aims, immediately, at the annulment of the decision dismissing the Gracious Complaint identified above, and, mediately, at the declaration of illegality and consequent annulment of the statements of liquidation of personal income tax withholdings number 2017 ... for the year 2014, number 2017 ... for the year 2015, and the liquidations of compensatory interest number 2017 ... and number 2017 ... for the year 2014 and number 2017 ... for the year 2015, in the total amount of €29,499.44.
The Respondent is the Tax and Customs Authority (hereinafter referred to only as "Respondent" or "AT").
The request for establishment of the arbitral tribunal was accepted by His Excellency the President of CAAD on 21-02-2018.
The Respondent was notified of the submission of the arbitral request on 26-02-2018.
Given that the Claimants did not proceed with the nomination of an arbitrator, under the provisions of article 6º, number 2, paragraph a), of the RJAT, the signatory was designated as arbitrator by the President of the Deontological Council of CAAD, with the nomination being accepted within the legally provided time and terms.
On 11-04-2018 the Parties were duly notified of this designation, having manifested no will to refuse the designation of the arbitrator, pursuant to the provisions of article 11º, number 1, paragraphs a) and b) of the RJAT, combined with articles 6º and 7º of the Deontological Code.
In accordance with the provision in paragraph c), of number 1, of article 11º of the RJAT, the Arbitral Tribunal was constituted on 03-05-2018.
The Claimant substantiated the request for arbitral pronouncement by alleging, in summary, the following:
The beneficiaries of the income, B... and C..., are not residents in Portuguese territory
The services provided by Dr. C... corresponded to international legal consultancy services;
The services provided by B... concern consultancy for the construction of university complexes in ...;
These income items are not considered to be obtained in Portuguese territory, given that they are neither realized nor used in Portuguese territory;
Consequently, the income in question is not subject to withholding tax in Portugal.
The income in question is paid by an entity that is licensed to operate in D..., whereby such income is exempt from taxation in Portugal, by virtue of the provision in paragraph b) of number 5 of article 33º of the Tax Benefits Statute (EBF);
Whereby, in the Claimant's understanding, there is no legal obligation to effect withholding tax on the income paid, and the statements of liquidation of personal income tax withholdings and respective interest liquidations should be annulled;
But even if it is understood that income tax is due in Portugal with respect to said income, the Respondent should calculate the withholding tax by applying the rate to the value stated in the invoices, that is, to the amount paid, and not, as it did, by finding a gross amount to which it applied the withholding tax rate;
The amount of the tax-deductible expense, as stated in the invoices, is less than the gross amount that the Respondent found to calculate the withholding tax, whereby a quantification error occurred, and therefore the statements of liquidation of personal income tax withholdings for 2014 and 2015 and the respective compensatory interest liquidations should be annulled.
The Respondent submitted a Reply on 06-06-2018, in which it presented defense by exception, invoking the exceptions of material incompetence of the Arbitral Tribunal and lack of standing of the AT in the process, and by opposition, adhering to the arguments used by the Tax Authority and Fiscal Affairs of the Autonomous Region of Madeira (AT-RAM), contained in the decision of the Gracious Complaint that dismissed the Claimant's request, as well as in the Inspection Report.
The said exceptions were raised with the following grounds:
For the Arbitral Tribunal to have material competence to decide any of the matters provided for in article 2º of the RJAT, a prior binding Order is necessary, as results from article 4º of that regime;
The only binding Order that exists is Order number 112-A/2011, of 22 March, which only binds the AT;
What is at issue in the present process is a tax liquidated by the AT-RAM, and not by the AT;
The entire gracious procedure took place at the AT-RAM and the final decision was issued by the Head of the Financial Services of Funchal ..., in the exercise of powers delegated by the Director of the Regional Directorate of Fiscal Affairs of Madeira (DRAF);
Any intervention that the AT may have had in the procedure at issue here would have done so under the duty of cooperation provided for in article 3º of Decree-Law number 18/2005, of 18 January;
The direction belongs to the AT-RAM, as emerges from its organizational structure provided for in Regional Regulatory Decree number 4/2017/M, combined with the regional diploma that created the organizational structure of the AT-RAM (Order of the Autonomous Region of Madeira number 230/2015);
As emerges from article 140º, number 2, paragraph a) of the Political-Administrative Statute of the Autonomous Region of Madeira (approved by Law number 13/91, of 5 June and amended by Laws number 130/99, of 21 August, and 12/2000, of 21 June), the creation of the fiscal services competent for the assessment, liquidation and collection of taxes for which it is the active subject is the responsibility of the Regional Government;
Personal income tax (IRS) is revenue of the ARM, as set out in articles 108º, paragraph d) and 112º, number 1 paragraph a) of that Statute;
The Regional Government is the active subject of the personal income tax (IRS) at issue, since the Claimant has its registered office in Funchal and the personal income tax in question is revenue of Madeira;
Through Decree-Law number 18/2005, of 16 January, the fiscal powers and competences that had been exercised in the territory of the Region by the Government of the Republic within the AT-RAM (at that time DRAF) and all the services dependent on it were transferred to the Autonomous Region of Madeira;
The Regional Government of the Autonomous Region of Madeira thus came to exercise the full scope of competences provided for in the Constitution and in law in relation to its own fiscal revenues, practicing all acts necessary for their administration and management;
Therefore, it would have to be the Regional Government that assumed the commitment of binding to the jurisdiction of arbitral tribunals, which is unknown whether it occurred;
The Ministry of Finance came to provide, to the Regional Government of Madeira, only and solely the technical and administrative support necessary for the functioning of the regional tax services (as follows from article 3º of Decree-Law number 18/2005, of 18 January);
It does not result from the powers provided for in the Organic Law of the Ministry of Finance (Decree-Law number 117/2011, of 15 December), or in the Organic Law of the AT the representation of the Regional Government or the DRAF in the Arbitral Tribunal or in any other;
The AT-RAM (DRAF) is not part of the AT, having been wrongfully sued;
Additionally, paragraph i) of number 1 of article 227º of the Constitution of the Portuguese Republic, as well as paragraph f) of number 1 of article 37º, and article 107º of the Political-Administrative Statute of the Autonomous Region of Madeira confer on the said Autonomous Region its own tax power, consisting of, in particular, the right to dispose of all fiscal revenues collected in its territory, regardless of their nature and specific category, and to dispose of them;
Article 5º of said Political-Administrative Statute enshrines the fiscal autonomy of the Autonomous Region of Madeira to be exercised in respect of national sovereignty, within the framework of the Constitution and of that Statute, to which article 140º of the same diploma and paragraph a) of number 2 of article 39º of Law number 13/98, of 24 February, add that it is a regional administrative competence the creation of fiscal services competent for the assessment, liquidation and collection of taxes for which it is the active subject.
Should the Arbitral Tribunal find itself competent to decide the present process, it would be violating said article 5º of the Political-Administrative Statute of that autonomous region, as well as paragraph i) of number 1 of article 227º of the Constitution of the Portuguese Republic, precisely because it is a regional competence the creation of fiscal services competent for the assessment, liquidation and collection of taxes for which it is the active subject, as is the case here;
The Respondent supports its arguments by also invoking "the numerous CAAD jurisprudence to the effect of what we have been expounding", highlighting the arbitral decision issued in process number 89/2012-T.
By Order of 08-06-2018, this Tribunal granted the Claimant a period of 10 days to exercise the right to a hearing regarding the exceptions invoked by the Respondent.
On 18-06-2018, the Claimant submitted a request for pronouncement on the matter of exception, sustaining the lack of merit of the exceptions raised by the Respondent, with the following grounds:
The liquidations that are the object of the present arbitral request were issued by the Central Services of the Personal Income Tax, having been signed by the Director General of the Tax and Customs Authority, Dr. Helena Alves Borges;
If the liquidation had been effected by the Autonomous Region of Madeira, according to the terms of the LGT, it would have to identify that entity, as required by article 18º, number 2, of the General Tax Law (LGT), which did not occur;
Therefore, the Arbitral Tribunal is competent to appreciate the question sub judice;
On the other hand, pursuant to number 4 of article 51º of Organic Law number 1/2007 of 19-02, "National taxes that constitute regional revenues and regional taxes and fees must be as such identified to taxpayers in printed forms and tax forms, whenever they are collected by the State tax administration", which also did not occur in the present case;
In no legal provision does it result that, without prejudice to the revenues belonging to them, the Autonomous Regions are entrusted with the competence to collect Personal Income Tax (IRS), in the situations to which article 13º number 1 paragraph b) of the LFRA alludes, Personal Income Tax (IRS) being, unequivocally, a tax of national scope;
Therefore, having the tax acts been practiced by the Respondent and the latter having competence to do so, administering the tax, the Claimant understands that the tax acts at issue are subject to arbitral jurisdiction pursuant to articles 2º number 1 paragraph a) and 4º number 1 of the RJAT and, furthermore, of articles 1º and 2º of Order number 112-A/2011, of 22 March;
On the other hand, article 2º of Order number 112-A/2011, of 22 March, determines that the services and organisms referred to in article 1º (where the DGCI is included) bind themselves to the jurisdiction of the arbitral tribunals that function in CAAD in cases in which what is at issue is the "appreciation of claims relating to taxes whose administration is entrusted to them";
Even if it may be discussed what is to be considered included in the concept of administration, for the purposes of article 2º of Order number 112-A/2011, of 22 March, the liquidation of the tax is, according to the Claimant, encompassed in that concept;
Thus, finding that the administration of Personal Income Tax (IRS) is entrusted to the AT (and not to the DRAF), a fact that becomes visible by the AT having been the one to liquidate the tax, the requirements provided for in articles 1º paragraph a) and 2º of the Binding Order (Order number 112-A/2011 of 22-03) are met, the present Tribunal being competent to settle the present dispute;
The acts of liquidation in question in these proceedings not only identify the AT – Tax and Customs Authority, Personal Income Tax Area, with office in Lisbon, being also signed by the Director-General of the AT, Helena Alves Borges;
The Claimant invokes the arbitral decisions issued in processes number 260/2013-T, 635/2014-T and 426/2017-T, which concluded in favor of the material competence of the respective tribunals;
The understanding according to which the administration of Personal Income Tax (IRS) is not entrusted to the DRAF is in line with article 15º, number 1, of the Organic Law of the Tax Authority and Fiscal Affairs of the Autonomous Region of Madeira (Regional Regulatory Decree number 14/2015/M, of 19 August), which states that "[u]ntil all the logistical means necessary for the exercise of the full scope of the powers and competences provided for in article 2º of this diploma are installed, the AT, through its departments and services, continues to ensure the realization of the procedures in administrative and computer science matters necessary for the exercise of the powers and competences transferred to the Autonomous Region of Madeira, including those relating to the liquidation and collection of taxes that constitute own revenue of the Autonomous Region of Madeira";
But even if the administration of the tax were entrusted to the RAM, the lack of such information in the liquidations cannot undermine the guarantees of taxpayers.
On the other hand, there are legal provisions that demonstrate that the administration of Personal Income Tax (IRS) is the responsibility of the AT, of which articles 76º, number 1, paragraph b) and 108º are examples, both of the CIRS;
If it were considered that the competence to liquidate the tax is that of the DRAF, the fact that the liquidation was, as it was, effectively effected by the AT (Personal Income Tax Area) would imply the nullity of the act of liquidation, pursuant to article 161º number 2 of the CPA, as has been recognized by the majority of arbitral jurisprudence, in particular that issued in processes number 426/2017-T, 90/2014-T, 260/2013-T and 635/2014-T;
The Claimant understands that, should the Arbitral Tribunal be found to be incompetent to know of the claim, the principles of equality and access to justice, constitutionally protected, are being violated, in virtue of such constituting an inadmissible and unjustified restriction of access to effective judicial protection, provided for in article 268º, number 4, of the Constitution of the Portuguese Republic (CRP), as is referred to in the CAAD decision of process number 90/2014-T.
By Order of 19-06-2018, this Tribunal, under the principles of autonomy in the conduct of the process, of expedition and of simplification and informality of procedure (articles 19º, number 2, and 29º, number 2, of the RJAT), considering that the right to be heard on the matter of exception had been exercised and that there was no place for the production of witness evidence, decided to dispense with the holding of the meeting provided for in article 18º of the RJAT, determining that the process proceed with optional written submissions.
Only the Claimant submitted submissions, in which it reproduces the legal argumentation already included in the request for arbitral pronouncement and reproduces the arguments contained in the reply to the matter of exception raised by the Respondent.
II – PRELIMINARY DETERMINATION
It is necessary to decide on the exceptions invoked.
In delimiting the relevant normative framework, it is important to refer from the outset that the Constitution of the Portuguese Republic provides, in its article 227º, number 1, paragraphs i) and j) the following:
"1. Autonomous regions are territorial collective entities and have the following powers, to be defined in their respective statutes:
[…]
i) Exercise their own tax power, under the terms of the law, as well as adapt the national tax system to regional specificities, under the terms of a framework law of the Assembly of the Republic;
j) Dispose, under the terms of the statutes and of the law on finances of the autonomous regions, of fiscal revenues collected or generated therein, as well as of a share in the tax revenues of the State, established according to a principle that ensures effective national solidarity, and of other revenues attributed to them and allocate them to their expenses;
[…]"
Article 107º of the Political-Administrative Statute of the Autonomous Region of Madeira provides that the "Autonomous Region of Madeira exercises its own tax power, under the terms of this Statute and of the law" (number 1), recognizes the power of the Region to "adapt the national tax system to regional specificities under the terms of law" (number 2), and establishes that the "Region disposes, under the terms of the Statute and of the law, of fiscal revenues collected or generated therein, as well as of a share in the tax revenues of the State, established according to a principle that ensures effective national solidarity, and of other revenues attributed to it and allocates them to its expenses".
The Political-Administrative Statute of the Autonomous Region of Madeira further provides, in its article 108º, that constitute revenues of the Region, among others enumerated therein, "all taxes, fees, fines, penalties and surcharges collected or generated in its territory, including stamp duty, customs duties and other duties collected by customs, namely taxes and price differentials on gasoline and other petroleum derivatives" [paragraph b)], as well as "[o]ther taxes that should belong to it, under the terms of this Statute and of the law, namely according to the place of occurrence of the fact giving rise to the tax obligation" [paragraph d)].
Article 108º cited must be interpreted in conjunction with article 112º, also of the Political-Administrative Statute of the Autonomous Region of Madeira, whose paragraph a) of number 1 includes among the fiscal revenues of the region, under the terms of law, those relating to Personal Income Tax (IRS), or resulting therefrom, with paragraph b) providing the same for Corporate Income Tax (IRC) revenues.
Article 140º of the Political-Administrative Statute of the Autonomous Region of Madeira has as its object the regional administrative competences, providing therein, as occurs in article 39º of Law number 13/98, of 24 February (Law on Finances of Autonomous Regions), that the Autonomous Region of Madeira has the capacity to be the active subject of the taxes collected therein, whether of regional or national scope [number 1, paragraph a)], and that such capacity comprises, among others, "[t]he power of the Regional Government to create fiscal services competent for the assessment, liquidation and collection of taxes for which it is the active subject" (number 2, paragraph a)].
Through Decree-Law number 18/2005, of 18 January, the fiscal powers and competences that within the Financial Directorate of the Autonomous Region of Madeira and all the services dependent on it had been exercised in the territory of the Region by the Government of the Republic were transferred to the Autonomous Region of Madeira (article 1º, number 1).
Pursuant to the provision in article 1º, number 2, of Decree-Law number 18/2005, "[i]t is incumbent upon the Regional Government of the Autonomous Region of Madeira to exercise the full scope of competences provided for in the Constitution and in law in relation to its own fiscal revenues, practicing all acts necessary for their administration and management".
Decree-Law number 18/2005 came to provide for the extinction of the Financial Directorate of the Autonomous Region of Madeira and of the local services dependent on it (article 1º, number 3), providing for the creation, by regional regulatory decree, of an "organism with a view to the pursuit in the Autonomous Region of Madeira of the powers and competences entrusted to the Financial Directorate of the Autonomous Region of Madeira […]" (article 2º).
The creation of the new organism, provided for in article 2º of Decree-Law number 18/2005, does not prevent cooperation by the Ministry of Finance, under the terms provided for in article 3º, namely through the provision of technical and administrative support (article 3º, number 1).
Through Regional Regulatory Decree number 29-A/2005/M, of 31 August, the organizational structure of the Regional Directorate of Fiscal Affairs of the Autonomous Region of Madeira (DRAF) was approved, later amended by Regional Legislative Decree number 28/2006/M, of 19 July, which, in obedience to Decree-Law number 18/2005, of 18 January, made it possible for the Regional Government of Madeira to come to exercise the full scope of competences provided for in paragraphs i) and j) of article 227º of the Constitution of the Portuguese Republic.
The organizational structure of the DRAF was amended by Regional Regulatory Decree number 2/2013/M, of 01 February.
As is stated in article 1º, number 1, of this Regional Regulatory Decree, the DRAF "is the central service of the direct administration of the Autonomous Region of Madeira […], which has the mission of ensuring and administering taxes on income, on expenditure, on consumption, on property and other taxes legally provided for, as well as implementing the fiscal policies and guidelines defined by the Regional Government of Madeira, in tax matters to be exercised within the scope of the Autonomous Region of Madeira, in accordance with articles 140º and 141º of Law number 130/99, of 1 August, namely the liquidation and collection of taxes that constitute revenue of the Region".
In article 2º, number 3, paragraph a), of Regional Regulatory Decree number 2/2013/M, of 01 February, it is provided that it is incumbent in particular on the DRAF and with respect to own fiscal revenues "[t]o ensure the liquidation and collection of taxes on income, on property and on consumption and other taxes it is incumbent on it to administer, as well as to collect and gather other revenues of the Region or of collective entities of public law".
Article 12º of Regional Regulatory Decree number 2/2013/M refers to "reciprocal cooperation and collaboration of the Tax and Customs Authority (AT) and the Regional Directorate of Fiscal Affairs (DRAF)", providing therein, in number 1, that "[u]ntil all the logistical means necessary for the exercise of the full scope of the powers and competences provided for in article 2º of this diploma are installed, the AT, through its departments and services, shall continue to ensure the realization of the procedures in administrative and computer science matters necessary for the exercise of the powers and competences transferred to the RAM, including those relating to the liquidation and collection of taxes that constitute own revenue of the RAM", and in number 2, that the acts practiced in accordance with number 1 "shall be subject to hierarchical review, to be lodged, depending on the applicable procedure, before the member of the regional government responsible for the fiscal affairs area or the regional director".
Regional Regulatory Decree number 14/2015/M, of 19 August, made a further amendment to the organizational structure of the Regional Directorate of Fiscal Affairs of the Autonomous Region of Madeira, now with the designation of Tax Authority and Fiscal Affairs of the Autonomous Region of Madeira (AT-RAM), which was defined in Regional Regulatory Decree number 3/2015/M, of 28 May.
Pursuant to article 2º, number 1, of Regional Regulatory Decree number 14/2015/M, of 19 August, the "AT-RAM is an executive service of the Regional Secretariat for Finance and Public Administration which has the mission of ensuring and administering taxes on income, on expenditure, on consumption, on property and other taxes legally provided for, as well as implementing the fiscal policies and guidelines defined by the Regional Government of Madeira, in tax matters to be exercised within the scope of the Autonomous Region of Madeira, in accordance with articles 140º and 141º of Law number 130/99, of 1 August, namely the liquidation and collection of taxes that constitute revenue of the Region".
Article 3º, number 3, paragraph a) provides that it is incumbent in particular on the AT-RAM and with respect to own fiscal revenues of the Autonomous Region of Madeira "[t]o ensure the liquidation and collection of taxes on income, on property and on consumption and other taxes it is incumbent on it to administer, as well as to collect and gather other revenues of the Region or of collective entities of public law".
Article 15º, number 1, of Regional Regulatory Decree number 14/2015/M maintained the reference, which was contained in article 12º, number 1, of Regional Regulatory Decree number 2/2013/M, to reciprocal cooperation and collaboration, now between the AT and the AT-RAM.
Regional Regulatory Decree number 4/2017/M, of 10 March, made an amendment to Regional Regulatory Decree number 14/2015/M, of 19 August, which approved the Organizational Structure of the Tax Authority and Fiscal Affairs of the Autonomous Region of Madeira, but without implications for what matters for the case sub judice.
What has been said is sufficient to demonstrate that the AT-RAM (DRAF) is distinct from the AT.
And that any eventual collaboration of the AT with the AT-RAM (DRAF), namely in the procedures of liquidation and collection of taxes, does not allow the conclusion that the administration of taxes that constitute revenue of the Autonomous Region of Madeira is transferred, by virtue of such collaboration, to the AT.
On the contrary, the administration of taxes that constitute revenue of the Autonomous Region of Madeira is the responsibility of the AT-RAM (DRAF), as results from the rules explicated above, in particular those contained in the Political-Administrative Statute of the Autonomous Region of Madeira, as a realization of the Constitution of the Portuguese Republic, of Decree-Law number 18/2005, of 18 January, and of the Regional Regulatory Decrees cited.
In the case sub judice, the Claimant has its registered office in the territory of the Autonomous Region of Madeira, whereby it is subject to the legal-fiscal regime applicable in the Autonomous Region of Madeira.
The Claimant seeks, "immediately", the annulment of the decision dismissing the Gracious Complaint number ...2017..., whose dismissal order was issued by the Head of the Financial Services of Funchal ... .
And it seeks, "mediately", the declaration of illegality and consequent annulment of the statements of liquidation of personal income tax withholdings number 2017... for the year 2014, number 2017... for the year 2015, and the liquidations of compensatory interest number 2017... and number 2017... for the year 2014 and number 2017... for the year 2015.
By the foregoing, the competence for the said liquidations belongs to the AT-RAM (DRAF), although the law admits the collaboration of the AT in such procedure.
The competence of arbitral tribunals comprises the appreciation of the claims provided for in article 2º of the RJAT.
However, article 4º of the RJAT provides that the binding of the tax administration to the jurisdiction of tribunals constituted under the terms of the RJAT depends on an order by the members of the Government responsible for the fiscal and justice areas.
Order number 112-A/2011, of 22 March, determines, in a restrictive manner, the binding to the jurisdiction of the arbitral tribunals that function in CAAD of the "following services of the Ministry of Finance and Public Administration:
a) The General Directorate of Taxes (DGCI); and
b) The General Directorate of Customs and Special Consumption Taxes (DGAIEC)".
The AT-RAM (DRAF) is not, therefore, among the services bound to the jurisdiction of the arbitral tribunals that function in CAAD.
Indeed, the Regional Government of Madeira does not coincide with the Government of the Republic, and only the latter issued an order binding to the jurisdiction of the arbitral tribunals that function in CAAD – Order number 112-A/2011, of 22 March – which does not bind, nor could it bind, the AT-RAM (DRAF).
Therefore, the administration of the tax in question, including its liquidation, belonging to the AT-RAM, having the gracious complaint been decided by the AT-RAM, and the AT-RAM not having been bound in any way to the jurisdiction of CAAD, nor being represented by the AT, it is concluded that the appreciation of the dispute sub judice is outside the competence of this tribunal, by virtue of the provision in article 4º, number 1, of the RJAT – lack of binding.
The conclusion reached is not translated into any disrespect for the principle of effective judicial protection nor, likewise, for the principle of equality, since, as is referred to in the arbitral decision issued in process number 336/2017-T, " […] the Portuguese State and the Autonomous Region of Madeira are distinct collective entities of public law which, as such, are free to determine, by their own and appropriate means, their will of subjection, or not, to alternative means of dispute resolution, and furthermore because there exist in the national legal order own means of obtaining effective protection of the rights of the Claimant […]".
III – DECISION
In these terms, and with the grounds set out, this Arbitral Tribunal decides:
- To hold the exceptions of material incompetence of the Arbitral Tribunal and lack of standing of the AT in the process as well-founded;
- To declare itself materially incompetent to know of the merits of the case and, consequently, to absolve the Respondent from the instance, under the terms of article 278º, number 1, paragraph a), of the Code of Civil Procedure;
- To condemn the Claimant to pay the costs of the process.
IV – VALUE OF THE PROCESS
In accordance with the provision in article 306º, number 2, of the CPC and 97º-A, number 1, paragraph a), of the CPPT and 3º, number 2, of the Costs Regulation in Tax Arbitration Processes, the process is fixed at the value of €29,499.44.
V – COSTS
Pursuant to article 22º, number 4, of the RJAT, the amount of costs is fixed at €1,530.00, under the terms of Table I attached to the Costs Regulation in Tax Arbitration Processes, to be borne by the Claimant.
Lisbon, 19/07/2018
The Arbitrator
(Paulo Nogueira da Costa)
Frequently Asked Questions
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