CPPT
Published 4 November 2026, 03:07
CPPT — Código de Procedimento e de Processo Tributário (Tax Procedure Code)
The set of rules on how tax cases proceed: complaints, enforcement, payment in instalments, offsetting debts. It is cited in letters from the tax office and in disputes. Article 196 covers instalments in enforcement proceedings, and Article 89 covers offsetting your refund against a debt.
Where you come across it. Replies from the tax office, complaints, enforcement, instalments.
Offsetting under Article 89 happens without your consent and pays off interest and costs first, and only then the tax itself.