custas
Published 4 November 2026, 18:37
custas (costs of the proceedings)
The costs of the proceedings themselves, in court or in a tax case. In court these are the court fee and the parties' expenses. In tax collection, costs only arise once the debt has gone into execução fiscal, and they are calculated using the court costs scale. Before the case reaches enforcement, there are none at all.
Where you come across it. A tax enforcement case, a court case, a justice of the peace court, a dispute with a company.
This is a third charge on top of the debt, alongside interest and the fine, and it is exactly what makes missing the 15-day deadline expensive.