Tânia Carvalhais Pereira
This article is an adaptation of the presentation given at the Swiss Association of Tax Law Professors’ annual meeting on 12 June 2023, at the University of Zurich, and aims to provide an overview of Portuguese tax arbitration and the path to overcome scepticism and opposition to the resolution of domestic tax disputes in non-traditional forums. Tax arbitration entails a new way of looking at the tax justice system, one that combines judicial tax courts with other mechanisms for settling disputes that complement, rather than replace those courts. This article also reflects on the criteria for choosing between resorting to judicial tax courts or to arbitration, as well as the lessons learned from the Portuguese tax arbitration experience. Twelve years on, tax arbitration is a reality in Portugal, and in many ways a success. Its speed, the specialization and transparency make it easier to perceive the tax system as fair and to ensure effective judicial protection of taxpayers’ rights.
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Field of Law: Stempelabgaben, VAT, Grundstückgewinnsteuer, International fiscal law, Europäisches-Steuerrecht, Direct Taxes, Indirect Taxes, Materielles-Recht, Verfahrensrecht, (Steuer)Strafrecht, Einkommens----Gewinnsteuer, Verrechnungssteuer, Vermögens----Kapitalsteuer
Olivier Margraf
In Portugal haben steuerpflichtige Personen die Wahl, ihre Steuerstreitsache vor einem Schiedsgericht oder der staatlichen Steuergerichtsbarkeit auszutragen. Die seit Einführung dieser Massnahme gewonnenen Erfahrungen sind offenbar positiv. Im vorliegenden Beitrag wird der Frage nachgegangen, ob das Instrument der Schiedsgerichtsbarkeit auch im schweizerischen Steuerrecht realisierbar erscheint.
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Field of Law: International fiscal law, Interkantonales-Steuerrecht, Direct Taxes, Verfahrensrecht
