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Portugal: Judicial uniformity and equality for companies and individuals suffers a relevant blow

16 July 2025 by Garrigues - Portugal

To be able to have two factually identical situations which raise the same quaestio juris receiving the same treatment by all courts is fundamental to legal security and fairness. The appeal for uniformity of opposing judicial decisions is, therefore, an essential mechanism to implement the principles of equality and legal certainty, in particular in the field of law where its importance is even more notorious, given the complexity and volatility of tax legislation, which often generates divergent interpretations that result in opposite treatment for taxpayers in analogous situations.