1. Taxpayers and persons jointly and severally or secondarily liable for payment of the tax may file an administrative complaint or a judicial challenge against the assessment, on the grounds and under the terms laid down in the Code of Tax Procedure and Process.
1 - Os sujeitos passivos e as pessoas solidária ou subsidiariamente responsáveis pelo pagamento do imposto podem reclamar contra a respectiva liquidação, ou impugná-la, com os fundamentos e nos termos estabelecidos no Código de Procedimento e de Processo Tributário.
2. Where a supervening document or judgment is relied on as proof of one of the grounds alleged, the time limits run from the date on which it became possible to obtain the document or from the date on which the judgment became final.
2 - Quando se invocar, como prova de um dos fundamentos alegados, documento ou sentença superveniente, os prazos contam-se desde a data em que se tornar possível obter o documento ou do trânsito em julgado da sentença.
Standing of taxpayers and of jointly and severally or secondarily liable persons, and the start of the time limits where a supervening document or judgment is relied on, are retained.
We calculate IMT and stamp duty before you sign, check exemptions and the rate that applies to your buyer structure, and handle the property side of company and holding set-ups, in English. A written answer and a fixed quote within one working day.
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.