"With regard to fines that, on July 1, 2024, were already in the tax enforcement process, the necessary application developments to recalculate the value of the fines have already been completed, with this value already recalculated in around half a million processes", said the Ministry of Finance in response to Lusa.

The same information states that the new calculation of all these fines "will be completed in the coming weeks", and, at that time, taxpayers will be able to consult the amounts in question.

This operation to recalculate fines for toll debts aims to accommodate changes in the law contemplated in the State Budget for 2024 (OE2024) applicable from July 1, 2024.

The law provides for a transitional rule which determines that the regime "most favourable to the defendant " applies to administrative offence proceedings and enforcement proceedings pending on the date of entry into force.

The delay in the work to operationalise the provisions of the law prevented the recalculation of debts and the return of amounts that had been paid in the meantime (and which, according to the new legal rules, are considered excessive) from being able to move forward in July.

Regarding this delay, the current Government has stated that, when it took office in April 2024, the work to operationalise the law "had not even begun" and that it gave instructions to the AT to carry out the necessary work, with the contract for IT developments having been concluded at the beginning of July 2024.

However, and according to the Ministry of Finance, the changes introduced by the new law have already been applied to proceedings instituted after its entry into force, as well as to administrative offence proceedings that were pending on July 1, 2024.


Refunds

This group also includes cases paid after that date for the incorrect fine amount, said the same official source, adding that "all taxpayers who found themselves in these circumstances were notified of the new amount and any amounts paid in excess have already been refunded".

In relation to cases that were already in the tax enforcement phase, and once the recalculation of all fines has been completed, the taxpayers in question will be able to consult the new values ​​on the Tax Portal regarding the administrative offence proceedings.

By accessing the Tax Portal, these taxpayers will see a message that directs them to the area relating to administrative offense proceedings, where they can select those they wish to pay, with a single payment document being issued. This solution will allow you to pay for several processes with a single document, if that is your option.

If the value of payments already made exceeds the amount due in the process (fine, charges for the administrative offence process and charges for the tax enforcement process), "the excess will be automatically refunded", stressed the Ministry of Finance.

If the payments already made, after the recalculation of the fines, are insufficient in view of the total debt, "the process continues its normal course".

The law in question reduces the fine for non-payment of tolls to a minimum amount "corresponding to five times the value of the respective toll fee", "but never less than 25 euros" and "a maximum amount corresponding to twice the minimum value of the fine" (i.e. 50 euros).

At the same time, it determines that, if the infractions are committed by the same agent, in the same month, using the same vehicle and on the same road infrastructure, the "maximum value of the fine is that of a single infraction".

This new system prevents (and eliminates) cases of non-payment of fees of a few cents from turning into debt cases of hundreds or thousands of euros.

The delay in applying the new rules was pointed out by many taxpayers, and also led the Liberal Initiative deputy Carlos Guimarães Lima to launch, in September last year, a petition demanding that the AT move forward with applying the law on the new rules for calculating fines for toll debts.