<![CDATA[ Justiça fiscal em debate ]]>

The introduction of the obligation to file a prior (free) administrative complaint as a condition for access to the court appears to be a solution worth considering, with proven results in countries such as France and Germany.

The excessive backlog of cases in Portuguese tax courts currently constitutes one of the greatest obstacles to effective tax justice. The accumulation of disputes overburdens the judicial system and delays the resolution of matters that truly require judicial review.

In this context, the introduction of the obligation to file a prior (free) administrative complaint as a condition for access to the court appears to be a solution worth considering, with proven results in countries such as France and Germany.

In France, the Directorate-General for Public Finances reports that approximately 2.85 million administrative requests were filed in 2023. This number includes both mandatory complaints, which taxpayers must submit before they can go to court, and administrative requests, which request leniency or flexibility from the administration, such as a fine reduction or payment deadlines. During the same period, approximately 10,000 lawsuits were filed in tax matters, corresponding to only about 0.35% of all administrative requests. These figures reveal that only a small fraction of disputes proceeded to court, with almost all being resolved in the administrative phase.

In Germany, official data also confirms the importance of administrative appeals. In 2023, only about 1% of administrative complaints resulted in legal action, and only approximately 12% required a formal decision from the administration. Most cases were resolved either because the administration acknowledged the taxpayer's position and corrected the initial decision, or because the taxpayer ultimately withdrew the request, usually after additional clarifications were provided or missing documents were presented. Furthermore, German law allows taxpayers to request a meeting with the tax administration, a meeting that often facilitates dialogue and leads to balanced solutions, eliminating the need for court intervention.

In these countries, the requirement for mandatory prior appeal to administrative complaints is based on the commonly accepted assumption that, since tax law is a law of mass cases, errors on the part of the tax administration are inevitable. Thus, this requirement fulfills the function of not only relieving the tax courts—acting as a filter for access, with statistically proven effectiveness—but also fostering self-analysis and improvement within the administration itself.

Portugal shares a similar cultural and legal framework with France and Germany. Furthermore, it has a modern tax administration, with advanced digital resources and effective direct communication channels, which would only require the necessary human resources to implement the measure.

The advantages of this solution are clear: it has the potential to significantly reduce the number of court cases, lower costs for all parties, and strengthen the perception of tax justice. At the same time, it would free up the courts to focus on more complex and complex cases, promoting a faster and more consistent justice system.