The application in tax litigation of administrative litigation rules (directly or subsidiarily) entails a number of difficulties for the judicial agents who are called upon to apply them concretely (such as lawyers, judges and tax officials). The aim of this initiative is precisely to discuss and clarify some of the most problematic aspects of that application.
EDUM – University of Minho School of Law
JUSGOV – Justice and Governance Research Center
Joaquim Freitas da Rocha
Hugo Flores da SilvaApplication of the CPTA in Tax Litigation (Part II)