This is a research project that processes a qualitative and administrative analysis of the functioning of administrative and tax arbitration at the Administrative Arbitration Center (CAAD). The idea is to end speculation and misconceptions with no real basis about the institution’s performance. And for that, CAAD uses an autonomous research unit of the Institute of Legal and Political Sciences of the Faculty of Law of the University of Lisbon (ICJP).
The service agreement with the ICPJ was signed on July 29, and the ICJP’s Center for Investigation of Public Law (CIDP) was responsible for this task. The study will include, will include, areas that go to the method and form of designation of other administrative constructions and the practical observance of the incompatibilities regime, passing through the transparency of procedures, fiscal comparison between court decisions on challenge and decisions of the tax arbitration courts.
“The sense of decision will also be quantified, with the research team having access to the total universe of decisions taken since the foundation of CAAD”, created the institution to Dinheiro Vivo.
“The study is not a point of arrival, it is an obligatory point of passage so that we can improve the service provided to citizens and to justice”, considering Nuno Villa-Lobos, president of CAAD, justifying the need with the idea that “no there is evolution without accurate information and without knowledge”. “At CAAD this effort has to be permanent”, he underlined.
The preliminary study the observance of standards of independence of investigation and interpretation. The total choice is a basis for autonomy between the CIDP and the CAAD – unconditional arbitration of all access requirements, with safeguarding by the supervisor’s duties, and will not have full access to the work, nor to the choice of center. , informs.
To blind the relationship and guarantee the scientific autonomy of the study, the researchers involved in the project can no longer be projected to the CAAD in the matter nor intend to have the minimum of years. More: they may not have had active inclusion as years in administrative matters in recent years. Thus, any potential problems of interest are excluded.
“Over the years, we have built a body of decision-making in the tax area that allows us to carry out a complete and ex-authority study on the methods used and the work carried out. The investigators will present an analysis and objective that will allow an internal and external debate on the arbitration center and the representative assigned to us as an independent by the State”, maintains Nuno Villa-Lobos.
According to the CAAD, the CIDP was chosen because it was included in the assessment context of a higher assessment faculty, of the International Law R&D Units, of the International Law Assessment Units.