1. Where an assessment is annulled, either ex officio or by a final decision of the competent body or court, the corresponding amount shall be repaid through the processing of the relevant credit instrument.
1 - Anulada a liquidação, quer oficiosamente quer por decisão da entidade ou tribunal competente, com trânsito em julgado, restitui-se a respectiva importância, mediante o processamento do correspondente título de crédito.
2. Where tax has been paid in an amount exceeding that legally due as a result of an error attributable to the tax services, indemnity interest (juros indemnizatórios) shall be due under Article 43 of the General Tax Law, to be calculated and paid in accordance with the Code of Tax Procedure and Process.
2 - No caso de pagamento do imposto em montante superior ao legalmente devido resultante de erro imputável aos serviços, são devidos juros indemnizatórios nos termos do artigo 43.º da lei geral tributária, a liquidar e pagar nos termos do Código de Procedimento e de Processo Tributário.
Repayment follows annulment ex officio or by a final decision, and indemnity interest under Article 43 of the General Tax Law is due only where the overpayment results from an error attributable to the tax services.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, 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.