Chapter VI — Supervision and ex officio determination of the tax
Article 84Supervisory bodies
Value Added Tax Code (CIVA) · Portuguese original · AT source
Compliance with the obligations imposed by this Decree is supervised, in general, and within the limits of their respective powers, by all authorities, administrative bodies, public offices and legal persons of public utility and, in particular, by the Directorate-General for Taxes.
Corresponds to Article 76 in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Portuguese original
Artigo 84.º — Entidades fiscalizadoras
O cumprimento das obrigações impostas por este diploma é fiscalizado, em geral, e dentro dos limites da respectiva competência, por todas as autoridades, corpos administrativos, repartições públicas e pessoas colectivas de utilidade pública e, em especial, pela Direcção-Geral dos Impostos.
Corresponde ao art.º 76.º, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06 Nota -
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.