The Ombudsman did not question the requirement set by article 23 of Decree-Law No. 287/2013 nor the fact that failure of compliance with this rule is subject to a penalty. However, the Ombudsman pointed out that there are no legal grounds to portray a transfer of real estate by aligning the method of identification of the taxpayer to an alteration of the taxpayer. The question continues to be monitored by the Ombudsman. • Case Q-6242/14 Entity addressed: Financial Management Institute of Social Security, I.P. (IGFSS) Date: 2016.02.22 Subject: Tax. Tax Enforcements. Actions contesting enforcements. Slowness in sending to Court Sequence: Without express reply. Case settled Two brothers have presented actions contesting tax enforcements to the Social Security Enforcement Section of Braga. By the time the complaint was made such Section had not yet sent the actions to Court. Paragraph 1, of article 208, of the Tax Procedural Code provides that the tax enforcement authority should send the actions contesting the enforcements to courts within 20 days. Paragraph 2 adds that in the same time period the tax enforcement authority may analyze the merits of the actions and revoke the previous decision. The lack of compliance with the deadline of sending actions contesting the enforcements to courts (or revoking them) by the Social Security Enforcement Sections has long been under the scrutiny of this State body. Hence, without prejudice of the efforts made to prevent such situations, the Ombudsman seeks to establish, for each new case, the circumstances in which it arose. In this context, the Ombudsman heard IGFSS. IGFSS replied that the Social Security Enforcement Section of Braga justified the delay on sending the actions to Court since they were not deemed as urgent matters. They were sent to Court roughly two years after their presentation and after the complaint made to the Ombudsman. This circumstance determined a new remark to IGFSS. It was stressed, again, that there has been a blatant failure to comply with paragraph 1, of article 208, of the Tax Procedural Code and it was suggested to raise awareness within the several Social Security Enforcement Sections to the importance of avoiding the repetition of such cases. • | 121