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Revogação da suspensão dos prazos tributários

Suspension of tax litigation deadlines

Revogação da suspensão dos prazos tributários

The Law No. 1-A/2020 of 19 March, amended by the Law No. 4-A/2020 of 6 April, approves exceptional and temporary measures to respond to the current pandemic situation, including also relevant changes in the taxpayer guarantees:
– deadlines relating to acts that must be practiced in proceedings and procedures, that run in the Tax Courts, the Constitutional Court, the Arbitral Court (CAAD) and the Tax Enforcement Authorities, are suspended (with some particularities),
– deadlines for taxpayers’ acts are also suspended, but limited to acts of judicial claim, administrative appeal, hierarchical appeal, or other procedures of the same nature, and the procedural acts after those.