regime allows, as a rule, the correct classification of expenditure which is intended to cover, and therefore «the essentials of the scheme created in 2014 should be preserved». This State body reaffirmed that principles of fair taxation should prevail over issues of feasibility of the system. For example, regarding people with allergies and food intolerances such as lactose or gluten, it was suggested the possibility that the legal presumption of the CAE in the invoices of purchase of food may be rebutted by proof of such diseases, on a case-by-case basis. This would prevent that two purchasers of food without lactose or gluten free, both with the same clinical pathology, see the respective expense deductible or not, just as the shop where they purchase the products has, or not, CAE for the health sector. Compliance by public transport operators of the requirement of invoice issuance and the corresponding right to obtain invoices by the users, also gave rise to some complaints. As a result, public transport operators updated their sites and affixed information on this matter. Tax enforcements This subject gave rise to 351 cases, representing approximately 27,5% of the total number of open cases on taxation. Of those, 197 had as addressed entities the Social Security Enforcement Sections while 123 had as addressed entities the local offices of AT.(8) It can therefore be said, for the third consecutive year, that the situations where the actions of the Social Security Enforcement Sections were challenged have been increasing worryingly. In 2014 the cases filed against local offices of AT roughly doubled the complaints in which the addressed entities were the Social Security Enforcement Sections. In 2015 was much the same. However, in 2016, the complaints in which the addressed entities were the Social Security Enforcement Sections are 1,6 higher to those where the addressed entities were the local offices of AT. Despite the remaining difficulties on the tax enforcement proceedings for collecting social security’s debts, it should be pointed out on the positive side, the willingness of the Financial Management Institute of Social Security, I.P. (IGFSS), as interlocutor with the Ombudsman. It was precisely in order to diagnose and to contribute to the resolution of the major issues that affect debtors on proceedings by social security that was held a meeting, at the premises of the IGFSS, between staff of the Ombudsman and staff of that Institute. One of the topics discussed – and that will further be monitored – was the undue tax (8)  Addressed entities in remaining cases were Caixa Geral de Depósitos (16), as receiver of bank accounts’ attachment orders, municipalities and municipal services that have their own enforcement services (9) and the remaining against entities receiving attachment orders, namely entities paying salaries or pensions (6). 40 |