Joaquim Pedro Lampreia, Tax practice partner, was quoted in an article published by the Jornal de Negócios, where he comments on the case of a company that has been waiting since late 2006 for the Tax Authorities to refund a provided guarantee, that meanwhile expired.

The article states that the provided guarantee expired since the decision on the claim took more than one year, when the law provides that a guarantee expires when the claim isn’t decided within one year after its submission. According to Joaquim Pedro Lampreia, this means that “the expiry of the guarantee is an important taxpayer's right, insofar as it penalizes the Tax Authority when the decision of an administrative appeal takes too long”.