1. Whenever, for reasons attributable to the taxpayer, the assessment of part or all of the tax due, or the payment of tax payable in advance or withheld or to be withheld under tax substitution, is delayed, compensatory interest is added to the amount of tax under Article 35 of the General Tax Law.
1 - Sempre que, por facto imputável ao sujeito passivo, for retardada a liquidação de parte ou da totalidade do imposto devido ou a entrega de imposto a pagar antecipadamente, ou retido ou a reter no âmbito da substituição tributária, acrescem ao montante do imposto juros compensatórios nos termos do artigo 35.º da lei geral tributária.
2. Compensatory interest is also due as referred to in paragraph 1 where the taxpayer, for reasons attributable to them, has received a refund higher than that due.
2 - São igualmente devidos juros compensatórios nos termos referidos no n.º 1 quando o sujeito passivo, por facto a si imputável, tenha recebido reembolso superior ao devido.
The condition that the delay or excess refund be attributable to the taxpayer, the cases of delay covered and the reference to Article 35 of the General Tax Law are retained.
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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.