Tax Litigation in Portugal: A Legal and Empirical Study


Period

18/05/2026 - 18/09/2026

Duration

4 months

Funding entity
: IDEFF - Institute of Economic, Financial and Tax Law and CIDEEFF - Research Center for European, Economic, Financial and Tax Law

Summary

Within the scope of the project "Tax Litigation in Portugal: a legal and empirical study" developed by CIDEEFF, CoLABOR is responsible for developing a system based on artificial intelligence models, designed for the automatic extraction and classification of information contained in the rulings of the Supreme Administrative Court (STA). The system uses an iterative methodology, validated by experts, to ensure the quality and reliability of the results.

The main outcome will be a structured database that will allow IDEFF to analyze, on a large scale, patterns and trends in the case law of the Supreme Administrative Court (STA), providing a highly valuable resource for legal research and to support public decision-making.



Results
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