When disputes arise with the Portuguese Tax Authority (Autoridade Tributária e Aduaneira), effective legal representation is essential. João Boto handles judicial challenges (impugnação judicial), administrative appeals (reclamação graciosa), and oppositions to tax enforcement proceedings (oposição à execução fiscal) before the Tax and Administrative Courts, ensuring your rights under the General Tax Law (LGT) and the Tax Procedure and Process Code (CPPT) are fully protected.
Legitimate tax planning is a critical element of any investment in Portugal. João Boto advises on the most efficient structures for property acquisition, corporate investment and succession planning, taking into account Portuguese corporate tax (IRC), personal income tax (IRS), stamp duty (Imposto do Selo), and municipal property tax (IMI/IMT). All planning is conducted within the boundaries of Portuguese anti-avoidance rules.
Cross-border investments require careful attention to Portugal's extensive network of double taxation agreements and EU directives. João Boto advises non-resident investors on their Portuguese tax obligations, withholding tax recovery, the Non-Habitual Resident (NHR) regime, and transfer pricing compliance.
If you are subject to a tax inspection or audit by the Portuguese authorities, João Boto provides representation throughout the process — from the initial notification through to the final assessment, including any subsequent judicial challenge.