Tax arbitration and VAT: the portuguese experience

Research output: Contribution to journalComment/debate


Since its introduction in 2011, tax arbitration has become an important element of the Portuguese justice system. In this article, the author examines its main features, its impact on VAT litigation and the growing use of tax arbitration as a fast track to the Court of Justice of the European Union.
Original languageEnglish
Pages (from-to)267-271
Number of pages5
JournalInternational VAT Monitor
Issue number5
Publication statusPublished - 1 Sept 2020


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