Portugal’s innovative and internationally unparalleled tax arbitration regime stands out for its welcome features of strengthening taxpayer’s protection, accelerating dispute resolution between the tax administration and the taxpayer, and reducing case backlog in administrative and tax courts. The regime emerged from a legislative process that began with the 2004 Reform of Administrative Litigation and included the creation of Centro de Arbitragem Administrativa (Centre for Administrative Arbitration; CAAD) in 2009. This article follows a previous paper that introduced Portugal’s national tax arbitration mechanism to an international audience – where the reasons for adopting tax arbitration, its constitutional conformity, and how arbitral tribunals interact with the CJEU were examined. This article will focus on the structure and organization of CAAD, covering topics that will allow a better understanding of a model that, even though original, can be replicated in other countries.
Arbitration: The International Journal of Arbitration, Mediation and Dispute Management