Title VI · Own taxing power and adaptation of the national tax system · Chapter III · Regional administrative powers

Article 64 Disputes over the place of collection of taxes

Artigo 64.º · Conflitos sobre o local de cobrança dos impostos

Lei Orgânica n.º 2/2013 · consolidated text checked 26 October 2026

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Disputes over the competence to decide on the place of collection of national taxes that concern the Autonomous Regions are settled by agreement between the competent national and regional tax authorities and, failing that, by decision of the Supreme Administrative Court.

Os conflitos relativos à competência para decidir sobre o local de cobrança dos impostos de âmbito nacional que interessam às regiões autónomas são resolvidos por acordo entre as autoridades fiscais nacional e regionais competentes e, na sua falta, por decisão do Supremo Tribunal Administrativo.

What we checked in this article

Settlement by agreement between the national and regional tax authorities and, failing that, by the Supreme Administrative Court is retained.

Comparing Madeira, the Azores and the mainland? Article 64 sets the limits.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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