Tax Treaty Case Law around the Globe 2022
1. Aufl. 2023
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18.1. Introduction
This is a case on non-habitual residents, errors in filling out the tax return and the refusal by the tax authorities in accepting a new tax return, allegedly because the documents were neither originals nor certified copies.
18.2. Facts of the case
The plaintiffs in the case under analysis are married. The plaintiff husband was awarded the status of non-habitual resident as of . The plaintiffs did not obtain income in the Portuguese territory in 2017, but they received income from abroad.
In filling out their tax return, on 3 July 2018, they allegedly reported an amount of income corresponding to capital income and income from immovable property and concerning the 2017 fiscal year. That amount was allegedly much higher than that effectively accrued to them.
On 24 July 2018, they replaced the previous tax return with another one, with lower amounts, and chose the method of exemption (with progressivity) to be applied to their foreign income. The tax regime concerning non-habitual residents grants the taxpayers an option between full tax liability and credit or exemption of foreign income with progressivity in order to assess the tax rate applied to the ...