Supreme Administrative Court

Judgment of 18 June 2014, published on 12 August 2014

Case No. 0119/14

In this Judgment, the Supreme Administrative Court states that the  declaration of  insolvency determines the suspension of limitation periods of tax debts  being enforced  within the insolvency process, during the course of the insolvency.

This suspension applies both against the original debtor and the secondary debtor.

Supreme Administrative Court

Judgment of 18 June 2014, published on 12 August 2014

Case No. 0507/15

In this Judgment, the Supreme Administrative Court states that the  Tax and Customs  Authority cannot reject a personal  surety as a suitable guarantee for the  suspension of  tax enforcement proceedings exclusively based on its accessory nature.

Administrative and Tax Arbitration Centre

Tax Arbitration Tribunal

Arbitration Decision of 7 April 2014, published on 18 August 2014 Case No. 252/2013-T

In this Arbitration  Decision, the Arbitration Tribunal clarifies that the Tax  and Customs  Authority  can only make a taxpayer fall within the simplified regime for the  determination of business and professional activities income for personal income tax  purposes, based on the gross amount of the income, after a minimum period of three  years in the applicable regime.

In the same manner, the choice of the taxpayers falling within the simplified  regime that  their income be determined on the basis of their accounts, need not be renewed every  year, but only until the end of March of the year in which the new three-year period  starts.