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14.6. Appeal Procedures

Tax Arbitration System

Cape Verde introduced a tax arbitration system in 2016, which is implemented effective July 2021. Taxpayers can choose to file their tax disputes either with the state courts or with the arbitral tribunals. The taxpayers can file disputes relating to the assessment of taxes and fees or contributions, including VAT and taxes on income or wealth. For the first five years, the disputes that can be referred to the arbitral tribunal are capped at CVE 10 million, after which the threshold will be increased to CVE 20 million. The decisions of the arbitral tribunal are final and binding and are not subject to further appeal. The exceptions are cases involving unconstitutionality or contradiction with decisions of the judicial courts. The arbitration proceedings may take up to six months to issue a final decision.