Amendments to the Code of Tax Procedure and Proceedings
Law no. 100/2017, of 28 August was officially published, which:
- Amends Decree-Law no. 433/99, of 26 October, which approves the Code of Tax Procedure and Proceedings;
- Amends the Code of Tax Procedure and Proceedings (“CPPT”), approved by Decree-Law no. 433/99, of 26 October;
- Amends Decree-Law no. 6/2013, of 17 January, which approves alterations to the fiscal law in order to ensure the proper functioning of the Tax Office for Large Taxpayers ("Unidade dos Grandes Contribuintes") within the scope of the Portuguese Tax and Customs Authority.
This law enters into force today August 29, 2017.
Contacts
