Decreto-Lei n.º 81/2018
- Emissor:Presidência do Conselho de Ministros
- Entidade Proponente:Justiça
- Tipo de Diploma:Decreto-Lei
- Páginas:4970 - 4973
Summary in plain english (Without legal value)
What is it?
This decree-law establishes rules to decrease the number of pending cases on the administrative and tax courts.
What is going to change?
Team of judges are created to decide pending cases
Teams of judges are created to analyse the cases on the administrative and tax courts which are pending and meet the following conditions:
- have been entered the court until 31 December 2012
- the evidences were already collected
- are only awaiting the final decision.
These team of judges are called backlogs recovery teams.
The rules to be applied to backlogs recovery teams are based on three principles:
1. Create teams by geographical areas, monitored and coordinated by a judge presiding the geographical area, who submits the results to the Higher Council of the Administrative and Tax Courts every three months.
Four backlogs recovery teams are created:
- Central Zone: for the pending cases on the administrative and tax courts of Aveiro, Castelo Branco, Coimbra, Leiria and Viseu
- Lisbon and Islands Zone: for the pending cases on the administrative and tax courts of Lisbon, Funchal and Ponta Delgada
- Northern Zone: for the pending cases on the administrative and tax courts of Braga, Mirandela, Penafiel and Oporto
- Southern Zone: for the pending cases on the administrative and tax courts of Almada, Beja, Loulé and Sintra
2. Establish goals which may apply:
- to the teams
- to each of the judges on the teams.
These goals are defined by the Higher Council of Administrative and Tax Courts, which considers the proposal submitted by the presiding judge of the geographical area.
3. Each team operates for two years and may only be extended once, for two more years, through the decision of the Higher Council of Administrative and Tax Courts.
Temporary measures are created to decrease the number of pending cases
These measures shall apply until 31 December 2019.
1. Exemption from procedural costs due to request waiver
Those who want to waiver a request on an administrative or tax pending case do not need to pay any costs to the court for this waiver .
2. Revocation or review of the decisions on pending cases
The Tax and Customs Authority is bound to annul or review all the tax or administrative acts which originated a pending case, whenever:
- the Public Administration’s position on the matter has changed, in favour of the citizen or entity
- the courts had, repeatedly, decided in favour of the citizen or entity on the same matter.
3. Decision of tax matters on the arbitration courts
The individuals or entities may now submit their request of annulment of the public administration’s decisions concerning taxes to the arbitration courts, whenever these cases meet the following conditions:
- they are pending on the tax courts
- have been entered the court until 31 December 2016.
These cases on the arbitration courts shall not bear costs to the citizens or entities.
The arbitration courts are a panel of one or more judges which solve a case through arbitration. It is a simple, quick and inexpensive way to solve a dispute without resorting to the conventional courts.
What advantages does it bring?
This decree-law aims to decrease the number of pending cases on the administrative and tax courts.
When does it enter into force?
This decree-law enters into force on the day following its publication.