Legislative Assembly recommends linking AT-RAM to the Administrative Arbitration Center

The Legislative Assembly of the Autonomous Region of Madeira has approved, through Resolution no. 13/2026/M, a recommendation addressed to the Regional Government to promote the binding of the Tax and Fiscal Affairs Authority of the Autonomous Region of Madeira (AT-RAM) to the jurisdiction of the Administrative Arbitration Center (CAAD).

This measure aims to provide Madeiran taxpayers with an alternative mechanism for resolving tax disputes, which is faster and more cost-effective, aligning the Region with practices already in force in mainland Portugal. The document highlights that the slowness of traditional tax justice constitutes a barrier to economic growth, generating uncertainty and high costs for companies.

The recommendation is based on the following fundamental points:

• Judicial Efficiency: The need for faster and more predictable judicial systems to foster investment and the confidence of economic agents.
• Competence of the CAAD: The Administrative Arbitration Center is recognized as a credible alternative to traditional tax justice, being essential to reduce the backlog of cases.
• Access to Justice: The current lack of binding of the AT-RAM to the CAAD prevents this body from assessing disputes regarding taxes that constitute own revenue of the Autonomous Region of Madeira.

The Regional Government must now consider the necessary procedures for this accession, taking into account the revision of the legal framework applicable to tax arbitration in Portugal.