The commitment to “reform tax justice” was declared by Minister Joaquim Miranda Sarmento at the opening of the “Future of Tax Litigation” conference, organized by the government in partnership with the Portuguese Fiscal Association. Here, conclusions from the report by the Commission for Reviewing Tax Procedure and Taxpayer Guarantees, submitted to the executive in May, were presented.
The minister assured that the government is “determined” to reform these rules, viewing the document as “a comprehensive opportunity to deepen reflection on the tax justice system.”
Rogério Fernandes Ferreira, lawyer and chair of the reform commission, who also presides over the Portuguese Fiscal Association, stated that the working group chose not to propose structural changes as the model has proven effective. Instead, it suggested “specific and circumstantial” adjustments, establishing rules more understandable for taxpayers.
The Finance Minister emphasized the need for changes to protect taxpayers and reduce disputes.
“We want a system that protects taxpayer rights, institutional trust, and ensures a swift and just resolution of tax disputes,” said Miranda Sarmento.
He noted that “among the structural measures to create wealth, accelerate the economy, and increase added value, the reform and speeding up of tax justice stand out. This is a strategic government priority with clear objectives: reducing tax disputes and cases, increasing process speed and efficiency, simplifying procedures, strengthening taxpayer rights, and improving the tax administration’s response,” the official stated.
For the minister, “reforming tax justice is also a way to reinforce the confidence of the Portuguese economy,” attract investment, and “consolidate a fairer, more transparent and growth-friendly tax environment.”
“This reform is not limited to the legal or administrative dimension. There are also significant economic effects that must be considered and addressed,” he noted, pointing out that “more rapid and predictable tax justice,” simplification of procedures, process modernization, and reduction of tax litigation “directly contribute to shortening the litigation cycle and lowering the financial risk experienced by companies and investors.”
Regarding the modernization of the justice system, the Minister for State Reform, Gonçalo Matias, present at the same conference, admitted the use of Artificial Intelligence in procedural operations in administrative and tax courts to “accelerate the decision-making process.”
However, he emphasized the need to ensure some human control in decisions. “While acknowledging the importance of technology, it’s crucial to consider these risks,” Gonçalo Matias admitted, stressing the necessity of human scrutiny in decision control to safeguard the public interest.
Meanwhile, Justice Minister Rita Júdice stated it is “crucial that administrative and tax courts have the necessary means to deliver a decision within a reasonable time,” and to that end, “the government is introducing procedural streamlining mechanisms and investing in the information and communication systems of the courts.”
The changes aim to create “better functionalities,” including “greater system interoperability [and communication between courts] and the full implementation of electronic citations and notifications,” she explained.
