Taxpayer guarantees: a worrying setback

20/12/2022 | Newsletters

Law no. 7/2021, of 26/02, introduced:

i) the benefit of the reduction of fines after the start of the tax inspection; and,

ii) the inhibition on submitting tax declarations after the start of the inspection for facts falling within the scope and extent of the inspection procedure.

Although the benefit of the fine reduction already depended on regularization, it was the definition of its terms that merited the attention of this newsletter, namely its compatibility with the guarantees provided for in the Constitution of the Portuguese Republic.